Common use of Enterprises of a Contracting State Clause in Contracts

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

Appears in 12 contracts

Samples: Agreement, Agreement, Agreement

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Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the that first-mentioned State are or may be subjectedsubjected in the same circumstances.

Appears in 7 contracts

Samples: Text of the Agreement, Agreement, Taxation Avoidance Agreement

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the that first-mentioned State are or may be subjected.

Appears in 5 contracts

Samples: Agreement, Agreement, Double Taxation Avoidance Agreement

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State State, are or may be subjected.

Appears in 5 contracts

Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, bir-cdn.bir.gov.ph

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-first- mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-first- mentioned State are or may be subjected.

Appears in 4 contracts

Samples: Mexican States, Sri Lanka, www.taxsutra.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-first- mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the that first-mentioned State are or may be subjectedsubjected in the same circumstances.

Appears in 4 contracts

Samples: Mauritius, www.taxsutra.com, www.taxsutra.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-first- mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the that first-mentioned State are or may be subjectedsubjected in the same circumstances and under the same conditions.

Appears in 4 contracts

Samples: Annexed Agreement, internationaltax.co.in, internationaltax.co.in

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the that first-mentioned State are or may be subjected.

Appears in 3 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com, internationaltaxtreaty.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the that first-mentioned State are or may be subjectedsubjected in the same circumstances and under the same conditions.

Appears in 3 contracts

Samples: Taxation Agreement, Taxation Avoidance Agreement, www.taxsutra.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

Appears in 2 contracts

Samples: www.taxsutra.com, nadt.gov.in

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, idt.taxsutra.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-first mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-that first mentioned State are or may be subjectedsubjected in the same circumstances.

Appears in 2 contracts

Samples: Ukraine, internationaltaxtreaty.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, indirectly by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the that first-mentioned State are or may be subjectedsubjected in the same circumstances.

Appears in 2 contracts

Samples: Agreement, Taxation Avoidance Agreement

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to in any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the that first-mentioned State are or may be subjected.

Appears in 2 contracts

Samples: www.spenceclarke.com, internationaltaxtreaty.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-first- mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the that first-mentioned State are or may be subjected.

Appears in 2 contracts

Samples: Annexed Agreement, www.taxsutra.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, controlled directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement requirements connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

Appears in 2 contracts

Samples: Agreement, Taxation Avoidance Agreement

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-first mentioned State are or may be subjected.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to in which other similar enterprises of the that first-mentioned Contracting State are or may be subjectedsubjected in the same circumstances and under the same conditions.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-first- mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the that first-mentioned State are or may be subjected.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or on controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-first- mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State carrying on the same activities, the capital of which is owned or controlled by residents of the first- mentioned State, are or may be subjected.

Appears in 1 contract

Samples: www.taxsutra.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-first- mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to in which other similar enterprises of the that first-mentioned Contracting State are or may be subjectedsubjected in the same circumstances and under the same conditions.

Appears in 1 contract

Samples: idt.taxsutra.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, controlled directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the that first-mentioned State are or may be subjectedsubjected in the same circumstances and under the same conditions.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-first- mentioned Contracting State to any taxation or any requirement requirements connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the that first-mentioned State are or may be subjectedsubjected in the same circumstances.

Appears in 1 contract

Samples: Malta

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-that first- mentioned State are or may be subjectedsubjected in the same circumstances.

Appears in 1 contract

Samples: internationaltaxtreaty.com

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Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, indirectly by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjectedsubjected in the same circumstances or under the same conditions.

Appears in 1 contract

Samples: Agreement

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, indirectly by one or more residents of the other Contracting State, shall not be subjected in the first-first- mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the that first-mentioned State are or may be subjectedsubjected in the same circumstances.

Appears in 1 contract

Samples: www.taxsutra.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-first- mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

Appears in 1 contract

Samples: internationaltax.co.in

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-first- mentioned Contracting State to in any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the that first-mentioned State are or may be subjected.

Appears in 1 contract

Samples: www.taxsutra.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-first- mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises the capital of the first-which is wholly or partly owned or controlled directly or indirectly by one or more residents of first- mentioned State are or may be subjected.

Appears in 1 contract

Samples: www.taxsutra.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises the capital of the which is wholly or partly owned or controlled directly or indirectly by one or more residents of first-mentioned State are or may be subjected.

Appears in 1 contract

Samples: Agreement

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlledin part, directly or indirectly, indirectly owned or controlled by one or more residents of the other Contracting State, State shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which are or may be subjected other similar enterprises of the first-mentioned first State are or may be subjected. The provisions of this Article 5. Shall, notwithstanding the provisions of art . 2 (Taxes Covered), to taxes of every kind and description.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, indirectly by one or more residents of the other Contracting State, shall not be subjected in the first-first- mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-first- mentioned State are or may be subjectedsubjected in the same circumstances or under the same conditions.

Appears in 1 contract

Samples: internationaltax.co.in

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjectedsubjected in the same circumstances and under the same conditions.

Appears in 1 contract

Samples: idt.taxsutra.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State State, the capital of which, wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected.

Appears in 1 contract

Samples: www.taxsutra.com

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, indirectly by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

Appears in 1 contract

Samples: Agreement

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement requirements connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

Appears in 1 contract

Samples: www.ris.bka.gv.at

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-first- mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-first mentioned State are or may be subjected.

Appears in 1 contract

Samples: internationaltax.co.in

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement requirements connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the that first-mentioned State are or may be subjectedsubjected in the same circumstances.

Appears in 1 contract

Samples: Agreement

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned Contracting State are or may be subjected.

Appears in 1 contract

Samples: Japan

Enterprises of a Contracting State. the capital of which is wholly or partly owned or controlled, directly or indirectly, indirectly by one or more residents of the other Contracting State, shall not be subjected in the first-first- mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-first- mentioned State are or may be subjected.

Appears in 1 contract

Samples: www.taxsutra.com

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