1)
2
Overview
• Introduction and basic concepts
• Taxation of residents and non-residents on rent (...) as a result
of deductible payments of rent and royalties
Payer Recipient Risk
Resident Non-resident 1. Income (...) of resident payer
is subject to preferential
taxation
2. Rent or royalties are
exempt from or subject
Language:English
Score: 623046.88
-
https://www.un.org/esa/ffd/wp-...ntroduction-basic-concepts.pdf
Data Source: un
in Administration of Tax Treaties for Developing Countries
Paper No. 4-A
May 2013
Taxation of Non-residents
Colin (...) .................................................................................................................................3 1.2 Ensuring Compliance with Domestic Tax Law by Non-Residents Generally (...) ..................................................................................................... 7
3. Registration Requirements for Non-Residents
Language:English
Score: 620757.76
-
https://www.un.org/esa/ffd/wp-.../20130530_Paper4A_Campbell.pdf
Data Source: un
transactions and their execution in form of payments and transfers among
residents and non-residents, among (...) residents if using foreign means of payment or if the subject of operations are foreign means of payment (...) residents and non-residents; and
2. foreign exchange supervision and control
1.2. Definitions
Article 2
(1
Language:English
Score: 620065.97
-
https://www.wto.org/english/th...c_e/mkd_e/WTACCMKD20_LEG_4.pdf
Data Source: un
and
royalties paid to non-residents
• Withholding taxes on rent and royalties
• Rent and royalty expenses (...) incurred by residents
to earn exempt or preferentially taxed income
• Research and development costs (...) -resident recipients in order to
offset the reduction of tax resulting from the
deductions or to ensure
Language:English
Score: 619063.6
-
https://www.un.org/esa/ffd/wp-...R_D2_2_Design-domestic-law.pdf
Data Source: un
of the applicant, his spouse and the persons with whom he habitually resides. In doing so the Registry may rely (...) habitually resides in the principal family home;
Contribution:
the extent to which an applicant is able (...) he habitually resides but who does not habitually reside in the principal family home;
Disposable
Language:English
Score: 617702.8
-
https://www.icty.org/x/cases/oric/tdec/en/040618app.htm
Data Source: un
and determines the procedures of
carrying currency transactions related to capital movement by the residents (...) of the Republic of
Tajikistan.
The Regulation is obligatory for all residents of the Republic of Tajikistan (legal (...) to capital movement are transactions providing for
movement of monetary values between residents
Language:English
Score: 616389.8
-
https://www.wto.org/english/th...e/tjk_e/WTACCTJK11A1_LEG_5.pdf
Data Source: un
by
residents
• Deductions for rent and royalty not offset by withholding
tax
• Deductions for rents (...) and royalties paid by residents to
earn exempt or preferentially taxed income
• Deductions for rents (...) and royalties paid by non-residents
that are taxable on a net basis
• Transfers of locally developed
Language:English
Score: 616357.47
-
https://www.un.org/esa/ffd/wp-...RR_D2_1_Risks-base-erosion.pdf
Data Source: un
person who changes his or her country of usual residence. An international migrant who changes his or her (...) place of usual residence for at least one year is defined as a long-term migrant, while a person who (...) changes his or her place of usual residence for more than three months but less than one year
Language:English
Score: 616286.8
-
https://www.un.org/en/developm.../migflows2015documentation.pdf
Data Source: un
-25 October 2013 Agenda Item 6(a)i) Article 4 (Resident): Hybrid Entities
U.S. APPROACH TO APPLICATION (...) , such as to third-
country residents; or the granting of treaty benefits at the inappropriate level (as an example (...) corporate members, one resident in the United States and the other resident in Country X. Because of the U.S
Language:English
Score: 615387.65
-
https://www.un.org/esa/ffd/wp-...9/9STM_CRP1_HybridEntities.pdf
Data Source: un
Bolivia ICAO Staff/Resident Delegation
ACTON-GERVAIS SUZANNE AIRPORTS COUNCIL INTERNATIONAL
Canada MANAGER (...) Arabia
ICAO Staff/Resident Delegation
ALAUFI ADEL HOSSAIN SAUDI ARABIA DELEGATION TO ICAO
Saudi Arabia (...) ICAO Staff/Resident Delegation
ALEGRIA VIRGILIO ICAO Canada ICAO Staff/Resident Delegation
ALEXANDER
Language:English
Score: 614938.23
-
https://www.icao.int/safety/Ru...NAL%20LIST_1%20June%202011.pdf
Data Source: un
