INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State being income of a class or from sources not expressly mentioned in the foregoing articles of this Agreement in respect of which he is subject to tax in that State shall be taxable only in that State. Provided that this article shall not be construed as affecting the taxation of income attributable to a permanent establishment which a resident of one Contracting State has in the other Contracting State.
Appears in 3 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
INCOME NOT EXPRESSLY MENTIONED. 1. Items of income of a resident of a one of the Contracting State being income of a class or from sources States which are not expressly mentioned in the foregoing articles Articles of this Agreement in respect of which he is subject to tax in that State shall be taxable only in that State. Provided that this article shall not be construed as affecting the taxation of income attributable to a permanent establishment which a resident of one Contracting State has in the other Contracting State.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State being income of a class or from sources not expressly mentioned in the foregoing articles Articles of this Agreement in respect of which he is subject to tax in that State shall be taxable only in that State. Provided that this article Article shall not be construed as affecting the taxation of income attributable to a permanent establishment which a resident of one Contracting State has in the other Contracting State.
Appears in 1 contract
Samples: Double Tax Agreement
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State being income of a class or from sources not expressly mentioned in the foregoing articles Articles of this Agreement Convention in respect of which he is subject to tax in that State shall be taxable only in that State. Provided that this article Article shall not be construed as affecting the taxation of income attributable to a permanent establishment which a resident of one Contracting State has in the other Contracting State.
Appears in 1 contract
Samples: Double Taxation Convention
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State being income of a class or from sources not expressly mentioned in the foregoing articles Articles of this Agreement in respect of which he is subject to tax in that State shall be taxable only in that State. : Provided that this article Article shall not be construed as affecting the taxation of income attributable apply to a permanent establishment which interest derived by a resident of one of the Contracting State has Sates from sources in the other Contracting State.
Appears in 1 contract
Samples: Double Taxation Agreement
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State who is subject to tax there in respect thereof being income of a class or from sources not expressly mentioned in the foregoing articles Articles of this Agreement in respect of which he is subject to tax in that State Convention shall be taxable only in that State. Provided that this article Article shall not be construed as affecting the taxation of income attributable to a permanent establishment which a resident of one Contracting State has in the other Contracting State.
Appears in 1 contract
Samples: Income Tax Convention
INCOME NOT EXPRESSLY MENTIONED. Items of income of a resident of a Contracting State being income of a class or from sources not expressly mentioned in the foregoing articles Articles of this Agreement in respect of which he is subject to tax in that State shall be taxable only in that State. Provided that this article Article shall not be construed as affecting the taxation of income attributable apply to a permanent establishment which interest derived by a resident of one of the Contracting State has States from sources in the other Contracting State.
Appears in 1 contract
Samples: Double Taxation Convention