Limited Protection Sample Clauses

Limited Protection. The equivalent to Art 13 in Australia's DTAs with Belgium, the Philippines, Switzerland, Sweden, Denmark, Ireland and Norway are presented in slightly differently terms. Broadly, these agreements provide (with some exceptions), in the case of an enterprise, for taxation only by the state of residence of the enterprise.29 For instance, Art 13(3) of the treaty between Australia and Belgium provides that "income from the alienation of capital assets of an enterprise of a Contracting State shall be taxable only in that Contracting State, but, where those assets form part of the business property of a permanent establishment situated in the other Contracting State, such income may be taxed in that other State". Again, these agreements are not exactly the same. The agreements between Australia and Belgium, the Philippines, Sweden and Denmark refer only to "income" from the alienation of real property. Other DTAs refer to "income or gains".30 As discussed above, the better view is that the term "income" in the context of Art 13, contemplates capital gains and is not restricted only to income according to ordinary concepts.
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Related to Limited Protection

  • Xxxx Protection 23.1With respect to the Parties' rights and obligations under this Framework Agreement, the Parties agree that the Authority is the Data Controller and that the Supplier is the Data Processor.

  • Staff Protection A. The District shall protect certificated employees acting within the scope of their employment by purchasing liability insurance in the amount of at least five million dollars ($5,000,000) per occurrence, and the District shall include the certificated employees as named insured under the liability insurance and errors and omissions policy of the school district.

  • TEACHER PROTECTION Section A: Working Conditions Paragraph 1: The Board agrees to str ive continually to provide working condi- tions which meet federal, state and local laws and regulations.

  • Investment Promotion and Protection 1. Bearing in mind the respective powers and competences of the Community and the Member States, cooperation shall aim to establish a favourable climate for private investment, both domestic and foreign, especially through better conditions for investment protection, the transfer of capital and the exchange of information on investment opportunities.

  • System Protection To prevent compromise of systems which contain DSHS Data or through which that Data passes:

  • Child Protection Barracudas’ staff have a duty to respond if they suspect a child may be suffering from or makes a disclosure about abuse. In this event staff will contact the relevant local authority and act on their advice.

  • Foot Protection The Employer reserves the right to require the wearing of foot protection by employees. In such cases, the Employer will provide a safety device or, if the Employer requires the employee to purchase approved safety shoes, the Employer will pay an allowance, not to exceed the established contract price approved by the State Purchasing Division, during January of each year.

  • Job Protection 15.9.1 Subject to 15.10 below, an employee returning from parental leave is entitled to resume work in the same position or a similar position to the one they occupied at the time of commencing parental leave. A similar position means a position:

  • Eye Protection Approved eye protection shall be supplied to individual prescription to all employees who normally wear glasses and are required to wear eye protection for an appreciable amount of time in the performance of their duties.

  • Hearing Protection Hearing protection devices that reduce noise exposure below 90 dba shall be worn in all posted high noise areas, when performing work that generates noise above 90 dba, or when required by CCI Management.

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