Common use of Activity provision Clause in Contracts

Activity provision. “The foregoing provisions shall not apply where the com- pany is engaged in substantive business operations in the Contracting State of which it is a resident and the relief from taxation claimed from the other Contracting State is with respect to income that is connected with such operations.”

Activity provision. “The foregoing provisions shall not apply where the com- pany is engaged in substantive business operations in the Contracting State of which it is a resident and the relief from taxation claimed from the other Contracting State is with respect to income that which is connected with such operationsoper- ations.”