Income from Debt-Claims. 1. Income from debt-claims arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.
Appears in 8 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Income from Debt-Claims. 1. Income from debt-claims arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other State.
Appears in 2 contracts
Samples: Convention for the Elimination of Double Taxation, Agreement for the Avoidance of Double Taxation