Explanation of Proposed Income Tax Treaty Between the United States and the Republic of Finland
Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate, on June 14, 1990
by United States. Congress. Senate. Committee On Foreign Relations
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This pamphlet, prepared by the staff of the Joint Committee on Taxation, provides an explanation of the proposed income tax treaty between the United States and the Republic of Finland ("Finland"). The proposed treaty was signed on September 21, 1989, and amplified by diplomatic notes signed the same day. The proposed treaty would replace the existing income tax treaty between the two countries that was signed in 1970. The Senate Committee on Foreign Relations has scheduled a public hearing on the proposed treaty on June 14, 1990.
The proposed treaty is similar to other recent U.S. income tax treaties, the 1981 proposed U.S. model income tax treaty( "U.S. model treaty"), and the 1977 model income tax treaty of the Organization of Economic Cooperation and Development( "OECD model treaty"). However, there are certain substantive deviations from those documents. Among other things, the proposed treaty includes a number of provisions to accommodate aspects of the Tax Reform Act of 1986.
The first part of the pamphlet summarizes the principal provisions of the proposed treaty. The second part presents a discussion of issues raised by the treaty. 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.
APA: Relations, United States. Congress. Senate. Committee On Foreign. (2013). Explanation of Proposed Income Tax Treaty Between the United States and the Republic of Finland. London: Forgotten Books. (Original work published pre-1945, year unknown)
MLA: Relations, United States. Congress. Senate. Committee On Foreign. Explanation of Proposed Income Tax Treaty Between the United States and the Republic of Finland. Reprint. London: Forgotten Books, 2013. Print.
|1. treaty||2. tax||3. country||4. income||5. proposed|
|6. states||7. united||8. foreign||9. finnish||10. business|
|11. article||12. resident||13. source||14. paid||15. model|
|16. treaties||17. finland||18. taxes||19. profits||20. permanent|
|21. corporation||22. residents||23. dividends||24. property||25. taxation|