in Fiji the income tax (including basic tax and normal tax, the non-resident dividend withholding tax, the interest withholding tax, the royalty withholding tax and the dividend tax, and the land sales tax.
in Fiji in relation to Fiji tax in respect of income, profits or gains derived during any income year beginning on or after 1 January in the calendar year immediately following that in which the Agreement enters into force.
in Fiji in relation to Fiji tax, in respect of income derived during any income year beginning on or after 1st January in the calendar year next following that in which the notice is given;
in Fiji as respects income tax (including basic tax and normal tax), non-resident dividend withholding tax, interest withholding tax, dividend tax and land sales tax for any year of assessment beginning on or after 1st January, 1975.
in Fiji in relation to Fiji tax, in respect of income, profits or gains derived during any income year beginning on or after 1 January in the calendar year immediately following that in which the notice of termination is given.
in Fiji. (a ) Where a resident of Fiji derives income which, in accordance with the provisions of this Agreement, may be taxed in India, Fiji shal al ow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in India. Such deduction shal not, however, exceed that portion of the tax as computed before the deduction is given, which is attributable, as the case may be, to the income which may be taxed in India.
(b ) Where in accordance with any provision of the Agreement income derived by a resident of Fiji is exempt from tax in Fiji, Fiji may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
in Fiji in relation to Fiji tax, in respect of income, profits or gains derived during any income year beginning on or after 1 January in the calendar year immediately following that in which the notice of termination is given. IN Witness whereof the undersigned, duly authorised thereto, have signed this Agreement. DONE in duplicate at Canberra this fifteenth day of October one thousand nine hundred and ninety in the English language. For Fiji: For Australia: Hon. J. N. KAMIKAMICA Xxx. X. X. XXXXXXX Minister of Finance and Economic Minister of State Planning for the Government of the for the Treasury Republic of Fiji of Australia
in Fiji in relation to Fiji tax, in respect of income, profits or gains derived during any income year beginning on or after the first day of January in the calendar year immediately following that in which the notice is given. In witness whereof the undersigned, duly authorised thereto, by their respective Governments, have signed this Agreement. Done in duplicate at Kuala Lumpur this nineteenth day of December 1995, each in Bahasa Malaysia and the English Language, both texts being equally authentic. In the event of there being a dispute in the interpretation and the application of this Agreement, the English text shall prevail. υ NEW ZEALAND ARTICLE
1. Personal scope 2. Taxes covered
