Income tax in the United States under tax treaties. Foreign persons are taxed on income from a U.S. business and gains on U.S. realty similarly to U.S. persons. Nonresident aliens who are present in the United States for a period of 183 days in a given year are subject to U.S. capital gains tax on certain net capital gains realized during that year from sources within the United States. The states tax non-resident individuals only on income earned within the state (wages, etc.), and tax individuals and corporations on business income apportioned to the state. The United States has income tax treaties with over 65 countries.
Working Party on the Reorganisation of the Income Tax Act 1976 Working Party on the Reorganisation of the Income Tax Act 1976 The Working Party on the Reorganisation of the Income Tax Act 1976 was a committee appointed by the New Zealand government to advise on the appropriate reorganisation of the income tax legislation. The Working Party was set up in 1993 as a result of recommendations made by the Valabh Committee set up to review the overall income tax system. The Working Party comprised Arthur Valabh (Chair), Dame Margaret Bazley, and Sir Kenneth Keith. The Working Party issued two reports on the reorganisation of the then Income Tax Act 1976.