| Convention Between the Government of the United States of America and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation an Contributor(s): United States Government (Author) |
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ISBN: 1503356620 ISBN-13: 9781503356627 Publisher: Createspace Independent Publishing Platform OUR PRICE: $15.19 Product Type: Paperback - Other Formats Published: January 2015 |
| Additional Information |
| BISAC Categories: - Reference - Political Science | Political Freedom |
| Physical Information: 0.1" H x 8.5" W x 11.02" (0.30 lbs) 48 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, citizenship, place of management, place of incorporation, or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or of profits attributable to a permanent establishment in that State. |