FISCAL DOMICILE. 1 For the purposes of this Convention, the term “resident of a Contracting State” means, subject to the provisions of paragraphs (2) and (3) of this Article, any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management, place of incorporation, or any other criterion of a similar nature.
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Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com
FISCAL DOMICILE. 1 3 [ 1. For the purposes of this Convention, the term “"resident of a Contracting State” means, subject to the provisions of paragraphs (2) and (3) of this Article, " 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, place of incorporation, or any other criterion of a similar nature., provided, however, that:
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Samples: www.incometaxindia.gov.in
FISCAL DOMICILE. 1 1. For the purposes of this ConventionAgreement, the term “resident of a Contracting State” means, subject to the provisions of paragraphs (2) and (3) of this Article, any person who, under the law of that Statestate, is liable to taxation therein by reason of his domicile, residence, place of management, place of incorporation, management or any other criterion of a similar nature; the term does not include any individual who is liable to tax in that Contracting State only if he derives income from sources therein. The terms “resident of the United Kingdom” and “resident of Swaziland” shall be constructed accordingly.
Appears in 1 contract
Samples: Tax Double Taxation Agreement
FISCAL DOMICILE. 1 1. For the purposes of this ConventionAgreement, the term “"resident of a Contracting State” means, subject to the provisions of paragraphs (2) and (3) of this Article, " means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management, place of incorporation, management or any other criterion of a similar nature.
Appears in 1 contract
Samples: www.zhiyanbao.cn
FISCAL DOMICILE. 1 For the purposes of this ConventionAgreement, the term “"resident of a Contracting State” means, subject to the provisions of paragraphs (2) and (3) of this Article, " means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management, place of incorporation, management or any other criterion of a similar nature.. Where by reason of the provisions of paragraph 1 an inpidual is a resident of both Contracting States, then his case shall be determined in accordance with the following rules:
Appears in 1 contract
Samples: Agreement
FISCAL DOMICILE. 1 1. For the purposes of this Convention, the Convention the term “"resident of a Contracting State” means, subject to the provisions of paragraphs (2) and (3) of this Article, " means any person who, who under the law laws of that State, is liable to taxation therein by reason of his domicile, residence, place of managementhead or main office, place of incorporation, management or any other criterion of a similar nature.
Appears in 1 contract
Samples: www.incometaxindia.gov.in
FISCAL DOMICILE. 1 1. For the purposes of this ConventionAgreement, the term “"resident of a Contracting State” means, subject to the provisions of paragraphs (2) and (3) of this Article, " means any person who, under the law laws of that State, is liable to taxation therein by reason of his domicile, residence, place of managementincorporation, place of incorporation, management or any other criterion of a similar nature.
Appears in 1 contract
Samples: Double Taxation Agreement
FISCAL DOMICILE. 1 1. For the purposes of this Convention, the term “"resident of a Contracting State” means, subject to the provisions of paragraphs (2) and (3) of this Article, " 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, place of incorporationmanagnment, or any other criterion of a similar nature.
Appears in 1 contract
Samples: Taxation Avoidance Agreement