Common use of FISCAL DOMICILE Clause in Contracts

FISCAL DOMICILE. 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

Appears in 12 contracts

Samples: Convention for the Avoidance of Double Taxation, Income and Capital Tax Convention, Convention for the Avoidance of Double Taxation

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FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that Contracting State in respect only of income from sources therein.

Appears in 3 contracts

Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

FISCAL DOMICILE. (1. ) For the purposes of this ConventionAgreement, the term “resident of a Contracting State” means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

FISCAL DOMICILE. 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the law of that State, is liable to taxation tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion

FISCAL DOMICILE. 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management management, place of registration, or by any other criterion of a similar nature.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement

FISCAL DOMICILE. 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the law laws of that State, is liable to taxation tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Income and Capital Tax Convention

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term “resident of a Contracting State” means any person whowhose income or capital, under the law of that State, is liable subject to taxation tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that Contracting State in respect only of income from sources therein or capital situated in that State.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term “resident of a Contracting State” means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

Appears in 2 contracts

Samples: Income and Capital Tax Agreement, Tax Treaty

FISCAL DOMICILE. 1. ) For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that Contracting State in respect only of income from sources situated in that State.

Appears in 1 contract

Samples: Income Tax Convention

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term “resident of a Contracting State” means any person who, under the law who is resident in a Contracting State for tax purposes of that Contracting State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

FISCAL DOMICILE. 1. For the purposes of this Convention, the term “resident Resident of a Contracting State” means any person who, under the law laws of that State, is liable to taxation tax therein by reason of his domicile, residence, place of management management, or any other criterion of a similar nature. This term, however, does not include any persons who are liable to tax in that State in respect only of income from sources situated in that State.

Appears in 1 contract

Samples: Income Tax Agreement

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the law laws of that State, is liable to taxation tax therein by reason of his domicile, residence, place of management or any other criterion similar criterion. Nevertheless, this term does not include any person who is liable to tax in that State in respect only of a similar natureincome from sources in that State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

FISCAL DOMICILE. - 1. ) For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

FISCAL DOMICILE. 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the law laws of that State, is liable to taxation tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

Appears in 1 contract

Samples: Income and Capital Tax Convention

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

FISCAL DOMICILE. 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the law laws of that State, is liable to taxation tax therein by reason of his domicile, residence, citizenship, place of management management, place of incorporation, or any other criterion of a similar nature., and also includes that State and any political subdivision or local authority thereof, provided, however, that:

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

FISCAL DOMICILE. 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "resident of a Contracting State" means any person who, under the law laws of that State, is liable to taxation therein by reason of his domicile, residence, registered office, place of management or any other criterion of a similar nature.

Appears in 1 contract

Samples: Income Tax Agreement

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that Contracting State in respect only of income from sources situated in that State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the law laws of that State, is liable to taxation tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income that they derive from sources in that State or capital that they own in that State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

FISCAL DOMICILE. 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, but the term does not include any person who is liable to tax in that Contracting State in respect only of income from sources therein or capital situated in that State.

Appears in 1 contract

Samples: Income and Capital Tax Convention

FISCAL DOMICILE. 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the law laws of that State, is liable to taxation therein by reason of his domicile, residence, place of habitual abode, place of management or headquarters or any other criterion of a similar nature.

Appears in 1 contract

Samples: Income and Capital Tax Convention

FISCAL DOMICILE. 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. This term does not, however, include any person who is liable to tax in that Contracting State in respect only of income derived from sources therein or capital situated in that State.

Appears in 1 contract

Samples: Income and Capital Tax Convention

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FISCAL DOMICILE. 11 . For the purposes of this Conventiontitle, the term "resident of a Contracting State” State " means any person whowho , under the law laws of that StateState , is liable to taxation therein tax by reason of his domiciledomicile , his residence, his thirst for administrative, its place of management incorporation or any other criterion of a similar naturenature , and includes both this state and any of its political subdivisions .

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

FISCAL DOMICILE. 1. For the purposes purpose of this Convention, the term “resident of a Contracting State” means any person who, who under the law of that State, State is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that Contracting State in respect only of income from sources therein.

Appears in 1 contract

Samples: Income Tax Convention

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term “a resident of a Contracting State” means any person who, under the law who is resident in a Contracting State for tax purposes of that Contracting State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

Appears in 1 contract

Samples: Income Tax Agreement

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the law of that State, is liable to taxation tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that Contracting State in respect only of income from sources situated in that State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

FISCAL DOMICILE. (1. ) For the purposes of this Convention, the term expression “resident of a Contracting State” means any person who, under the law laws of that State, is liable to taxation tax therein by reason of his domicile, residence, place of management management, or any other criterion of a similar nature.

Appears in 1 contract

Samples: Income and Capital Tax Convention

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the law laws of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who may be taxed in that State in respect only of income derived from source in that State.

Appears in 1 contract

Samples: Tax Treaty

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the law laws of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that Contracting State only if he derives income from sources therein.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

FISCAL DOMICILE. 1. ) For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that Contracting State in respect only of income from sources therein.

Appears in 1 contract

Samples: Income Tax Convention

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "resident of a Contracting State" means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income or capital situated therein.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

FISCAL DOMICILE. (1. For the purposes of ) In this Convention, the term “resident of a Contracting State” means any person persons who, under the law laws of that State, is liable to taxation tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income or capital gains from sources in that State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

FISCAL DOMICILE. - 1. ) For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under who is a resident of that State in accordance with the law taxation laws of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

FISCAL DOMICILE. 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.,

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term “resident of a Contracting State” means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income or capital situated therein.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

FISCAL DOMICILE. 1. ) For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the law laws of that State, is liable to taxation tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable for taxation in that State in respect only of income from sources situated in that State.

Appears in 1 contract

Samples: Income Tax Convention

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