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 Convention shall be taxable only in that State.
Appears in 11 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State one of the States which are not expressly mentioned in the foregoing Articles of this Convention shall be taxable only in that State.
Appears in 10 contracts
Samples: Convention for the Avoidance of Double Taxation, 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 which are not expressly mentioned in the foregoing Articles of this Convention Agreement shall be taxable only in that State.
Appears in 9 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, 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 the Convention shall may be taxable only taxed in that Statethe State where the income arises.
Appears in 6 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Convention 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 articles of this Convention shall be taxable only in that State.
Appears in 4 contracts
Samples: Convention for the Avoidance of Double Taxation, Income and Inheritance Tax Convention, Income and Capital Tax Convention
INCOME NOT EXPRESSLY MENTIONED. Items of income of arising in a Contracting State to a resident of a the other Contracting State which are not expressly mentioned in the foregoing Articles of this Convention shall be taxable only in that the latter State.
Appears in 4 contracts
Samples: Double Taxation Treaty, 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 which are not expressly mentioned in the foregoing Articles of this Convention Agreement in respect of which he is subject to tax in that State shall be taxable only in that State.
Appears in 3 contracts
Samples: Double Taxation Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State one of the States which are not expressly mentioned in the foregoing Articles articles of this Convention shall be taxable only in that State.
Appears in 3 contracts
Samples: Income and Capital Tax Convention, Income and Capital Tax Convention, Convention for the Avoidance of Double Taxation
INCOME NOT EXPRESSLY MENTIONED. Items of income of arising in a Contracting State to a resident of a the other Contracting State which are not expressly mentioned in the foregoing Articles of this Convention shall be taxable only in that other State.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, 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 which are not expressly mentioned in the foregoing Articles of this Convention shall be taxable only in that State. This provision shall not apply to income paid out of trusts.
Appears in 2 contracts
Samples: Double Taxation Agreement, 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 Convention Agreement shall be taxable only in that State.
Appears in 2 contracts
Samples: International Tax Agreements, Agreement for the Avoidance of Double Taxation
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are State, wherever arising, being income of a class or from sources not expressly mentioned in the foregoing Articles of this Convention shall be taxable only in that State.
Appears in 2 contracts
Samples: Double Taxation Convention, Double Taxation Convention
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are State, wherever arising, not expressly mentioned dealt with in the foregoing Articles of this Convention Agreement shall be taxable only in that State.
Appears in 1 contract
Samples: International Tax Agreements
INCOME NOT EXPRESSLY MENTIONED. Items of income arising in one or other of the Contracting States to a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Convention shall be taxable only in that the latter State.
Appears in 1 contract
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 Convention shall be taxable subject to tax only in that State. However, if those items of income are not subject to tax according to the legislation of that State, they may be taxed in the other Contracting State in accordance with the legislation of that other State.
Appears in 1 contract
Samples: Income and Capital Tax Convention
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles articles of this Convention shall be taxable only in that State. This provision shall not apply to income paid out of trusts.
Appears in 1 contract
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 Convention Agreement shall be taxable only in that State.
Appears in 1 contract
Samples: International Tax Agreements
INCOME NOT EXPRESSLY MENTIONED. Items of Any income of a resident of a Contracting State which are is not expressly mentioned in the foregoing Articles of this Convention articles shall be taxable only in that State.
Appears in 1 contract
Samples: Income and Capital Tax Agreement
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing preceding Articles of this Convention shall be taxable only in that State, unless they are connected with a permanent establishment or fixed base situated in the other Contracting State.
Appears in 1 contract
Samples: Income and Capital Tax Convention
INCOME NOT EXPRESSLY MENTIONED. Items Notwithstanding the provisions of any other Article of this Convention, items of income of a resident of a Contracting State State, wherever arising, which are not expressly mentioned in the foregoing Articles of this Convention shall may be taxable only taxed by each Contracting State in that Stateaccordance with the provisions of its domestic law.
Appears in 1 contract
Samples: Double Taxation Convention
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State State, wherever arising, other than income paid out of trusts, which are not expressly mentioned dealt with in the foregoing Articles of this Convention shall be taxable only in that State.
Appears in 1 contract
Samples: Double Taxation Convention
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are State, wherever arising, being income of a class or from sources not expressly mentioned in the foregoing Articles of this Convention Convention, other than income paid out of trusts, shall be taxable only in that State.
Appears in 1 contract
Samples: Double Taxation 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 Convention shall may be taxable only taxed in that Statethe Contracting State where the income arises.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
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 Convention Agreement, shall be taxable only in that State.
Appears in 1 contract
Samples: Tax Treaty
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles articles of this Convention shall may be taxable taxed only in that State.
Appears in 1 contract
Samples: Income and Capital Tax Convention
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State which are State, wherever arising, not expressly mentioned dealt with in the foregoing Articles of this Convention Agreement, shall be taxable only in that State.
Appears in 1 contract
Samples: Double Taxation 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 Convention Agreement shall be taxable only in that Contracting 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 Convention shall be taxable only in that Contracting State.
Appears in 1 contract
INCOME NOT EXPRESSLY MENTIONED. 1. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles articles of this Convention shall not be taxable only in that State unless they belong to a permanent establishment or a fixed base situated in the other Contracting State.
Appears in 1 contract
Samples: Income and Capital Tax Convention
