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a deemed source proviso

German translation: Quellenregel-Vorbehalt


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:a deemed source proviso
German translation:Quellenregel-Vorbehalt
Entered by: Bernhard Sulzer
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05:53 Oct 14, 2006
English to German translations [PRO]
Law/Patents - Law: Taxation & Customs
English term or phrase: a deemed source proviso
For future reference, it is important to note that the Kenyan ITA includes specific legislation that relates to a non resident persons carrying on in Kenya the business of transmitting messages by cable or by radio communication and earning income from Kenya as a result of such activities. Section 9(2) of the ITA includes a deemed source proviso that applies regardless of such a non resident person’s PE status.

ITA = Income Tax Act
Silke44
Local time: 15:24
Quellenregel-Vorbehalt
Explanation:

Das Gesetz beinhaltet einen Vorbehalt gegenüber Quellenregeln, die es Kenya erlauben soll, Einkommensteuer einzuholen.

http://www.parlinkom.gv.at/pls/portal/docs/page/PG/DE/XX/I/I...
http://ris.bka.gv.at/taweb-cgi/taweb/?x=d&o=l&v=bnd&db=BND&q...{$QUERY}&sl=1500&t=doc4.tmpl&s=(III+6/1998):QUELLE

http://home.germany.net/101-274850/sttc.html
http://www.sadc.int/english/tifi/tax/details_display.php?cou...
Selected response from:

Bernhard Sulzer
United States
Local time: 09:24
Grading comment
Vielen Dank!
4 KudoZ points were awarded for this answer



Summary of answers provided
3Quellenregel-Vorbehalt
Bernhard Sulzer


  

Answers


2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
Quellenregel-Vorbehalt


Explanation:

Das Gesetz beinhaltet einen Vorbehalt gegenüber Quellenregeln, die es Kenya erlauben soll, Einkommensteuer einzuholen.

http://www.parlinkom.gv.at/pls/portal/docs/page/PG/DE/XX/I/I...
http://ris.bka.gv.at/taweb-cgi/taweb/?x=d&o=l&v=bnd&db=BND&q...{$QUERY}&sl=1500&t=doc4.tmpl&s=(III+6/1998):QUELLE

http://home.germany.net/101-274850/sttc.html
http://www.sadc.int/english/tifi/tax/details_display.php?cou...

Bernhard Sulzer
United States
Local time: 09:24
Native speaker of: Native in GermanGerman
PRO pts in category: 4
Grading comment
Vielen Dank!
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