CCA 200848071
Taxes Covered
ID: CCA_2008082010485236 Number: 200848071
Release Date: 11/28/2008
Office: --- ---
UILC: 9114.01-02
From: ---
Sent: Wednesday, August 20, 2008 10:49:01 AM
To: ---
Cc: ---
Subject: RE: Venezuelan treaty & Business assets tax
I think the language is conclusive--although the Venezuelan business assets tax is covered, it is not creditable under the treaty. The language of Article 24(3) makes this clear, as it only allows Venezuelan income taxes to be creditable.
Source: view the official PDF
Nearby sections (25 sections)
- cca-200850030 · Employers v. Not Employers
- cca-200850029 · Employers v. Not Employers
- cca-200850028 · Employers v. Not Employers
- cca-200850027 · Excess Inclusions
- cca-200850019 · Employers v. Not Employers
- cca-200850012 · Covered Employees
- tam-200849015 · Accrual Method
- cca-200849014 · Deductions For Losses
- cca-200849013 · Tax On Insurance Companies Other Than Life Insurance…
- cca-200849012 · Foreign Personal Holding Company Income
- cca-200849001 · LIENS: Priority over security interests
- cca-200848076 · Recordkeeping and Return Requirements
- cca-200848071 · Taxes Covered
- cca-200848068 · Transferee Liability
- cca-200848065 · Contractors or Other Persons
- cca-200848062 · Citizens or Residents of the United States Living Abroad
- cca-200848061 · Tax Matters Partner
- cca-200848058 · Citizens or Residents of the United States Living Abroad
- cca-200848057 · Disclosure to Persons Having Material Interest
- cca-200848056 · Wages Subject to Withholding
- cca-200848055 · Treatment of Certain Transferees
- cca-200848046 · Certificate of Discharge
- cca-200848041 · Employees
- cca-200848036 · Employer ID Numbers
- cca-200848032 · Competent Authority Proceedings