Ad Article 18. Notwithstanding paragraph 1 the other Contracting State may also tax those items of income if they are exempt in the State of residence and until the article has been renegotiated between the two Contracting States when the State of residence introduces such a tax.
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Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation