INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that Contracting State except that if such income is derived from sources in the other Contracting State, it may also be taxed in that other State.
Appears in 36 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Avoidance Agreement
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that Contracting State except that that, if such income is derived from sources in within the other Contracting State, it may also be taxed in that other State.
Appears in 10 contracts
Samples: Agreement for the Avoidance of Double Taxation, Income Tax Agreement, Income Tax Agreement
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that Contracting State except that if such income is derived from sources in the other Contracting State, it may also be taxed in that other Statethe State where the income arises.
Appears in 8 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that Contracting State except that if such income is derived from sources in the other Contracting State, it may also be taxed in that other Contracting State.
Appears in 7 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement Convention shall be taxable only in that Contracting State except that that, if such income is derived from sources in within the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 7 contracts
Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State except that if such income is derived from sources and arising in the other Contracting State, it State may also be taxed in that other State.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that Contracting State except that if such income is derived from sources in the other Contracting State, it may also be taxed in that other Statethe Contracting State where the income arises.
Appears in 4 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement Convention shall be taxable only in that Contracting State except that that, if such income is derived from sources in within the other Contracting State, it may also be taxed in that other State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State State, which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that Contracting State except that if such income is derived from sources in the other Contracting State, it may also be taxed in that other State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that Contracting State except that if such income is derived from sources in the other Contracting State, it may also be taxed in that other State.
Appears in 3 contracts
Samples: Income Tax Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that Contracting State except that if such income is derived from sources in the other Contracting State, it may also be taxed in that other State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that Contracting State except that if is such income is derived from sources in the other Contracting State, it may also be taxed in that other State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
INCOME NOT EXPRESSLY MENTIONED. 1. Items of income of a resident of a one of the Contracting State States which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that Contracting State except that if State.
2. However, any such income is derived by a resident of one of the Contracting States from sources in the other Contracting State, it State may also be taxed in that other State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that Contracting State except that if such income is derived from sources in the that other Contracting State, it may also be taxed in that other State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that Contracting State except that if such income is derived from sources in the other Contracting State, it may also be taxed in that other Contracting State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are State, whereever arising, not expressly mentioned dealt with in the foregoing Articles of this Agreement Convention shall be taxable only in that Contracting State except that if such income is derived from sources arises in the other Contracting State, it may also be taxed in that other State.
Appears in 1 contract
Samples: Double Taxation Agreement
INCOME NOT EXPRESSLY MENTIONED. (1) Items of income of a resident of a one of the Contracting State States which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that State.
(2) However, any such income derived by a resident of one of the Contracting State except that if such income is derived from sources in the other Contracting State, it may also be he taxed in that other State.
Appears in 1 contract
Samples: Double Taxation Agreement
INCOME NOT EXPRESSLY MENTIONED. Items 1. Subject to the provisions of paragraph 2 of this Article, items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that Contracting State except that State.
2. However, if such income is derived by a resident of a Contracting State from sources in the other Contracting State, it such income may also be taxed in the State in which it arises, and according to the law of that other State.
Appears in 1 contract
Samples: Double Tax Agreement
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a one of the Contracting State States which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that Contracting State except but, to the extent that if such income is those items are derived from sources in the other Contracting State, it they may also be taxed in that other State.
Appears in 1 contract
Samples: International Tax Agreements
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement Convention shall be taxable only in that Contracting State except that that, if such income is derived from sources in within the other Contracting State, it may also be taxed in that other State.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
