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 (Paperback) (ISBN-13: 9781503356627)

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.

Author: United States Government
ISBN-10: 1503356620
ISBN-13: 9781503356627
Publisher: Createspace Independent Publishing Platform
Language: English
Published: 01/03/2015
Pages: 48
Format: Paperback
Weight: 0.30lbs
Size: 11.02h x 8.50w x 0.10d