Congressional Serial Set

Front Cover
U.S. Government Printing Office, 1992
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LibraryThing Review

User Review  - PhilSyphe - LibraryThing

I'm reviewing the short story of 'The Valley of the Worm' and not a collection by that name. Howard presents another of his reincarnation tales, this time his main character recalls a previous life ... Read full review

POINT TO POINT NAVIGATION: A Memoir

User Review  - Kirkus

In this successor to the first volume of his memoir, Palimpsest (1995), prolific novelist/essayist/gadfly Vidal mixes mournful minor keys among his usual trumpet blasts against what he regards as an ... Read full review

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Page 4 - Article 5. Permanent establishment 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term "permanent establishment...
Page 13 - ... and b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration...
Page 4 - Notwithstanding the preceding provisions of this Article. the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of storage. display or delivery of goods or merchandise belonging to the enterprise...
Page 8 - Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
Page 70 - Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes.
Page 48 - The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. Article 26. Exchange of Information ( 1 ) The competent authorities of the Contracting States...
Page 12 - State or capital situated therein. (2) Where by reason of the provisions of paragraph (1) an individual is a resident of both Contracting States, then his status shall be determined as follows: a) He shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the...
Page 7 - Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the...
Page 8 - interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures.
Page 14 - ... from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.

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