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Explanation of Proposed Income Tax Treaty (and Proposed Protocol) Between the United States and the Republic of Tunisia




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Stand:2015-08-04 03:50:33

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Excerpt from Explanation of Proposed Income Tax Treaty (and Proposed Protocol) Between the United States and the Republic of Tunisia: Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate, on June 14, 1990 This pamphlet, prepared by the staff of the Joint Committee on Taxation, provides an explanation of the proposed income tax treaty and proposed protocol between the United States and the Republic of Tunisia("Tunisia"). The proposed treaty was signed on June 17, 1985, and the proposed protocol was signed on October 4, 1989. The Senate Committee on Foreign Relations has scheduled a public hearing on the proposed treaty and protocol on June 14, 1990. No income tax treaty between the two countries is currently in force. The proposed treaty (as modified by the proposed protocol) is similar to other recent U.S. income tax treaties, the 1981 proposed U.S. model income tax treaty ("U.S. model"), and the model income tax treaty of the Organization of Economic Cooperation and Development("OECD model"). The proposed treaty contains certain substantive deviations from those documents, however. The first part of the pamphlet summarizes the principal provisions of the proposed treaty and protocol. The second part presents a discussion of issues that the proposed treaty presents. The third part provides an overview of U.S. tax laws relating to international trade and investment and U.S. tax treaties in general. This is followed in part four by a detailed, article-by-article explanation of the proposed treaty and protocol. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.


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