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 or any other criterion of a similar nature.
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Samples: Income and Capital Tax Convention, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
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 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.
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Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
FISCAL DOMICILE. 1. For the purposes of this Convention, the term “resident of one of the States” means any person who, under the law laws of that the said 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
FISCAL DOMICILE. 1. For the purposes purpose 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 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 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.
Appears in 1 contract
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 or of any other criterion of a similar nature.
Appears in 1 contract
FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, 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 or any other criterion of a similar nature. The term does not include any person who is liable to tax in that State in respect only of income from sources therein or capital situated in that State.
Appears in 1 contract
FISCAL DOMICILE. 1. For the purposes of this Convention, the term “resident of one of the States” 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
