The US proposals, Treasury I and Treasury II, for reforming the taxation of corporate income are similar to reforms enacted in the UK in 1984. Both seek to broaden the tax base, to reduce the striking disparities in the effective tax rat... K Mervyn - 《Economic Policy》 被引量: 11发表...
Double taxation treaty with US.The article reports on a double taxation treaty signed between the governments of the U.S. and Chile.EBSCO_bspInternational Financial Law Review
This article presents a guide to the double tax treaty between the U.S. and Great Britain for accountants. Under the 1945 treaty, interest and royalties may be paid gross between the countries. The normal rate of U.S. withholding tax on interest and royalties paid to non-residents is 30 ...
For anyone who falls within the US and UK income tax systems, it is essential to understand how the tax treaty between the two countries works. Double taxation is a distinct possibility without careful planning. The US-UK income tax treaty provides solutions, but its application is not always...
The article focuses on the Double Taxation Treaty (DTT) signed between the U.S. and Chile on February 4, 2010, which is set to undergo ratification procedures in both countries. The withholding tax rates regarding interest payments on loans granted by banks, insurance companies, and other insti...
On 6 November 2024, the US and Norway signed a Competent Authorities Agreement (CAA) allowing qualifying Regulated Investment Companies (RICs) to claim treaty benefits under the US-Norway Double Tax Treaty, including a reduction of dividend withholding t
Information on the exempt (protected) status of UK and overseas insurance companies For further information on Lloyd's FET arrangements under the UK-US double taxation treaty you should contact the Lloyd's taxation department. Tax contacts
Our clients with business interests and personal wealth in the US and the UK are required to navigate two complex and very different tax systems. Successful
Understanding double tax treaties Having lectured extensively since the early 70s on double tax treaties, Roy has been an acknowledged expert not only on treaty provisions but how countries interpret treaties according to their domestic case law and interpretive and legislative bodies such as OECD and...
President Vladimir Putin on Tuesday delivered a nuclear warning to the West over Ukraine, suspending a bilateral nuclear arms control treaty, announcing new strategic systems had been put on combat duty and warning that Moscow could resume nuclear tests. Speaking nearly a year to the day since ord...