§ Sir H. BRITTAIN
asked the President of the Board of Trade how many, and which, countries impose a tax upon British commercial travellers visiting their respective lands for the purpose of legitimate business; and whether any tax of a similar nature is imposed upon any foreign commercial travellers in this country?
§ Sir P. CUNLIFFE-LISTER
I am having printed in the OFFICIAL REPORT a statement showing the countries in which taxes are imposed on British commercial travellers. Foreign commercial travellers in this country are not subject to any analogous tax. When, however, they solicit orders for exciseable articles, they or their employers are required, in the same way as British subjects, to take out a licence to cover the sale of the articles in question.
List of foreign countries which impose taxes on British commercial travellers, according to the information available in the Department of Overseas Trade:
- Belgian Congo.
- Brazil (State taxes).
- Colombia (State or municipal).
- Costa Rica (municipal).
- Denmark. Iceland. Faroe Islands.
- Dominican Republic.
- France (and French Colonies) (small fee for identity card).
- Honduras (municipal).
- Netherlands (Income Tax).
- Nicaragua (in Managua only)
- Panama (municipal).
- Paraguay (municipal).
- Peru (in Lima only).
- Portugal (municipal taxes).
- Spain (provincial taxes).
- Switzerland (trading with private individuals).
- Venezuela (municipal taxes when selling).