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