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United States Department of State / Foreign relations of the United States diplomatic papers, 1934. Europe, Near East and Africa
(1934)

Italy,   pp. 584-613 PDF (11.5 MB)


Page 613


  In case the Italian journalists residing in this country are not at
present exempted from Federal and States taxes, the Charge d'Affaires
has the honor to inform His Excellency the Secretary of State that
the Italian Government would be disposed to exonerate from all in-
come taxes the American journalists now in Italy, provided a similar
decision were adopted in favor of their Italian colleagues residing
in the United States.
  WASHINGTON, August 16, 1934.
811.512365 Double/5
     The Secretary of State to the Italian Ambassador (Rosso)
  The Secretary of State presents his compliments to His Excellency
the Royal Italian Ambassador and has the honor to refer again to
the memorandum of the Charge d'Affaires ad interim of Italy, dated
August 16, 1934, in which inquiry is made with regard to the Federal
and State taxation of Italian newspapermen in the United States.
It is noted that the proposal is made that the Italian Government
would be disposed to exempt from all income taxes American jour-
nalists now in Italy, provided a similar exemption were granted to
Italian journalists residing in the United States.
  The Secretary of State is not in a position to state what taxes are
imposed by the several states of this country on Italian journalists.
However, Italian journalists in the United States are liable to the
Federal income tax. If such journalists in the United States are
residents of the United States, they are liable to the tax with respect
to their income from sources within and sources without the United
States, while if they are nonresident aliens they are liable to the tax
upon their income from sources within the United States only, in-
cluding the compensation they receive for their services rendered
within the United States.
  There is no provision in the Revenue Act of 1934,27 the income tax
law in effect at the present time, which would make it possible for the
Executive branch of the Government to exempt Italian journalists in
the United States from the payment of income taxes on the basis of
reciprocity.
  WASHINGTON, October 2, 1934.
  27 48 Stat. 680.
613
ITALXY


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