Common use of FISCAL DOMICILE Clause in Contracts

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of one of the States" means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management and control or any other criterion of a similar nature. 2. For the purposes of this Convention an individual, who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State if he is submitted therein to the same obligations in respect of taxes on income and on capital as are residents of that State. 3. Where by reason of the provisions of paragraph 1 an individual is a resident of both States, then this case shall be determined in accordance with the following rules - (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him. If he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer; (b) if the State with which his personal and economic relations are closer cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, the competent authorities of the States shall settle the question by mutual agreement.

FISCAL DOMICILE. 1. For the purposes purpose of this ConventionAgreement, the term "" resident of one of the Statesa 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 and control or any other criterion of a similar nature. 2. For the purposes of this Convention an individual, who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State if he is submitted therein to the same obligations in respect of taxes on income and on capital as are residents of that State. 3. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his residential status for the purpose of this case Agreement shall be determined in accordance with the following rules -followings rules: (a) he a. He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer; (b) if the Contracting State with which his personal and economic relations are closer (hereinafter referred to as his " centre of vital interests "); b. If the Contracting State in which he has his centre of vital interests cannot be determined, or if he has does not have a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) if c. If he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national; d. If he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "resident of one of the Statesa 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 and control management, place of incorporation or any other criterion of a similar nature. 2. For the purposes of this Convention an individual, who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State if he is submitted therein to the same obligations in respect of taxes on income and on capital as are residents of that State. 3. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then this case his status shall be determined in accordance with the following rules -as follows: (a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closerclosest (hereinafter referred to as his "centre of vital interests"); (b) if the Contracting State with in which he has his personal and economic relations are closer centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national; (d) if he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "resident of one a Contracting State" means: (a) in the case of Italy, a person who is resident in Italy for the States" means any purposes of Italian tax; or (b) in the case of Malaysia, a person who, under who is resident in Malaysia for the law purposes of that State, is liable to taxation therein by reason of his domicile, residence, place of management and control or any other criterion of a similar natureMalaysian tax. 2. For the purposes of this Convention an individual, who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State if he is submitted therein to the same obligations in respect of taxes on income and on capital as are residents of that State. 3. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then this case his status shall be determined in accordance with the following rules -as follows: (a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both States, Contracting States he shall be deemed to be a resident of the State with which his personal and economic relations are closer; (b) if the Contracting State with which his personal and economic relations are closer (centre of vital interest); (b) if the Contracting State in which he has his centre of vital interest cannot be determined, determined or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national; (d) if he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "resident of one of the two States" means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management and control or any other criterion of a similar nature. 2. For the purposes purpose of this Convention Agreement an individual, who is a member of a diplomatic or consular mission of one of the two States in the other State States or in a third State States and who is a national of the sending Statesending. States, shall be deemed to be a resident of the sending States if he is submitted therein to same obligation in respect resident of the sending State if he is submitted therein to the same obligations obligation in respect of taxes on income and on capital as are residents of that StateStates. 3. Where by reason of the provisions of paragraph 1 I an individual is a resident of both States, then this case shall be determined in accordance with the following rules -rules: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him. If he has a permanent home available to him in both States, he shall be deemed to be a resident of the State States with which his personal and economic relations are closerclosest (centre of vital interests); (b) if the State with in which he has his personal and economic relations are closer centre of vital interest cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; (c) if he has an habitual abode in both States State or in neither of them, the competent authorities of the two States shall settle the question by mutual agreement.

FISCAL DOMICILE. 1. For the purposes of this Conventionconvention, the term "resident of one of the States" means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management and control or any other criterion of a similar nature. 2. For the purposes of this Convention Convention, an individual, who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State if he is submitted therein to the same obligations in respect of taxes on income and on capital as are residents of that State. 3. Where by reason of the provisions percents of paragraph 1 an individual is a resident of both States, then this case shall be determined in accordance with the following rules -rules: (a) he He shall be deemed to be a resident of the State in which he has a permanent home available to him. If he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closerclosest (centre of vital interests); (b) if If the State with in which he has his personal and economic relations are closer centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, State he shall be deemed to be a resident of the State in which he has an habitual abode; (c) if If he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; d) If he is a national of both States or of neither of them, the competent authorities of the States shall settle the question by mutual agreement. 4. Where by reason of the percents of paragraph 1 a person other than an individual is a resident of both States, then the competent authorities of the States shall settle the question by mutual agreement.

FISCAL DOMICILE. (1. ) For the purposes of this Convention, the term "resident of one of the Statesa 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 and control or any other criterion of a similar nature. (2. For ) Where by reason of the purposes provisions of paragraph (1) of this Convention article an individual, who individual is a member resident of a diplomatic or consular mission of one of both Contracting States, then his status shall be determined in accordance with the States in the other State or in a third State and who is a national of the sending State, following rules: (a) He shall be deemed to be a resident of the sending State if he is submitted therein to the same obligations in respect of taxes on income and on capital as are residents of that State. 3. Where by reason of the provisions of paragraph 1 an individual is a resident of both States, then this case shall be determined in accordance with the following rules - (a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer;. (b) if If the Contracting State with which his personal and economic relations are closer cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode;. (c) if If he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national. (d) If he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle determine the question by mutual agreement. (3) Where by reason of the provisions of paragraph (1) of this article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "" resident of one of the Statesa 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 and control or any other criterion of a similar nature. 2. For the purposes of this Convention an individual, who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State if he is submitted therein to the same obligations in respect of taxes on income and on capital as are residents of that State. 3. Where by reason of the provisions of paragraph 1 1, an individual is a resident of both States, contracting states then his residential status for the purposes of this case agreement shall be determined in accordance with the following rules -rules:--- (a) a. he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If ; if he has a permanent home available to him in both States, Contracting States he shall be deemed to be a resident of the State with which his personal and economic relations are closer; (b) if the Contracting State with which his personal and economic relations are closer (hereinafter referred to as his " centre of vital interests "); b. if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has does not have a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) c. if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be resident of the Contracting State of which he is a national; d. if he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "resident of one of the Statesa 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 and control or any other criterion of a similar nature. 2. For the purposes of this Convention an individual, who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State if he is submitted therein to the same obligations in respect of taxes on income and on capital as are residents of that State. 3. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then this his case shall be determined in accordance with the following rules -rules: (a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer; (b) if the Contracting State with which his personal and economic relations are closer (centre of vital interests); (b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national; (d) if he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of one of the Statesa 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 and control or any other criterion of a similar nature. 2. For the purposes of this Convention an individual, who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State if he is submitted therein to the same obligations in respect of taxes on income and on capital as are residents of that State. 3. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then this case his status shall be determined in accordance with the following rules -as follows : (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him. If ; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closercloser (centre of vital interests); (b) if the State with in which he has his personal and economic relations are closer centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; (d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "resident of one of the Statesa 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 incorporation, place of management and control or any other criterion of a similar nature. 2. For the purposes of this Convention an individual, who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State if he is submitted therein to the same obligations in respect of taxes on income and on capital as are residents of that State. 3. Where by reason of the provisions of paragraph 1 1, an individual is a resident of both Contracting States, then his residential status for the purposes of this case Agreement shall be determined in accordance with the following rules -rules: (a) a. he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer; (b) if the Contracting State with which his personal and economic relations are closer (hereinafter referred to as his "centre of vital interests"); b. if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has does not have a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) c. if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national; d. if he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of one of the Statesa 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 and control or any other criterion of a similar nature. 2. For the purposes of this Convention an individual, who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State if he is submitted therein to the same obligations in respect of taxes on income and on capital as are residents of that State. 3. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then this his case shall be determined in accordance with the following rules -rules: (a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations relation are closerclosest (centre of vital interests); (b) if the Contracting State with in which he has his personal and economic relations are closer centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national; (d) if he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of one of the Statesa 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 and control managnment, or any other criterion of a similar nature. 2. For the purposes of this Convention an individual, who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State if he is submitted therein to the same obligations in respect of taxes on income and on capital as are residents of that State. 3. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then this case cases shall be determined in accordance with the following rules -rules: (a) he He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer; (b) if the Contracting State with which his personal and economic relations are closer (centre of vital interests): b) If the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) if If he has an habitual abode in both States Contracting State or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national; d) If he is a national of both Contracting State or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.