General Scope. (1) This Convention shall apply to interest paid by a Paying Agent established within the territory of one of the Contracting States with a view to enable savings income in the form of Interest Payments made in one Contracting State to Beneficial Owners who are individuals resident for tax purposes in the other Contracting State to be made subject to effective taxation in accordance with the laws of the latter Contracting State.
Appears in 4 contracts
Samples: Legislation, www.legislation.gov.uk, Legislation
General Scope. (1) . This Convention shall apply to interest paid by a Paying Agent paying agent established within the territory of one of the Contracting States Parties with a view to enable savings income in the form of Interest Payments interest payments made in one Contracting State Party to Beneficial Owners beneficial owners who are individuals resident for tax purposes in the other Contracting State Party to be made subject to effective taxation in accordance with the laws of the latter Contracting StateParty.
Appears in 4 contracts
Samples: www.revenue.ie, Agreement, Agreement
General Scope. (1) . This Convention shall apply to interest paid by a Paying Agent paying agent established within the territory of one of the Contracting States with a view to enable savings income in the form of Interest Payments interest payments made in one Contracting State to Beneficial Owners beneficial owners who are individuals resident for tax purposes in the other Contracting State to be made subject to effective taxation in accordance with the laws of the latter Contracting State.
Appears in 3 contracts
Samples: Agreement, Agreement, www.dfa.ie
General Scope. (1) . This Convention shall apply to interest paid by a Paying Agent paying agent established within the territory of one of the Contracting States with a view to enable savings income in the form of Interest Payments interest payments made in one Contracting State to Beneficial Owners beneficial owners who are individuals resident for tax purposes in the other Contracting State to be made subject to effective taxation in accordance with the laws of the latter Contracting State.
Appears in 3 contracts
General Scope. (1) . This Convention shall apply to interest paid by a Paying Agent established within the territory of one of the Contracting States with a view to enable savings income in the form of Interest Payments made in one Contracting State to Beneficial Owners who are individuals resident for tax purposes in the other Contracting State to be made subject to effective taxation in accordance with the laws of the latter Contracting State.
Appears in 3 contracts
Samples: Agreement, Agreement, www.dfa.ie
General Scope. (1) This Convention shall apply to interest paid by a Paying Agent paying agent established within the territory of one of the Contracting States with a view to enable savings income in the form of Interest Payments interest payments made in one Contracting State to Beneficial Owners beneficial owners who are individuals resident for tax purposes in the other Contracting State to be made subject to effective taxation in accordance with the laws of the latter Contracting State.
Appears in 2 contracts
Samples: www.legislation.gov.uk, www.legislation.gov.uk