Common use of MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Clause in Contracts

MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS. 1. Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. 2. Notwithstanding subparagraph (a) of paragraph 1 of Article 4, an individual who is a member of the diplomatic, consular or permanent mission of a Contracting State which is situated in the other Contracting State and who is subject to tax in that other State only if he derives income from sources therein, shall not be deemed to be a resident of that other State.

Appears in 3 contracts

Samples: Income Tax Treaty, Income and Capital Gains Tax Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion

AutoNDA by SimpleDocs

MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS. 1. Nothing in this Agreement Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law International Law or under the provisions of special agreements. 2. Notwithstanding subparagraph (a) of paragraph 1 the provisions of Article 44 (Resident), an individual who is a member of the diplomatica diplomatic mission, consular post or permanent mission of a Contracting State which is situated in the other Contracting State and who is subject to tax or in that other a third State only if he derives income from sources therein, shall not be deemed for the purposes of this Convention to be a resident only of the sending State if that individual is liable in the sending State to the same obligations in relation to tax on total income as are residents of that other sending State.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS. 1. Nothing in this Agreement Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. 2. Notwithstanding subparagraph (a) The Convention shall not apply to international organisations, organs and officials thereof and to persons who are members of paragraph 1 a diplomatic mission or consular post of Article 4a third State, an individual who is a member of the diplomatic, consular or permanent mission of being present in a Contracting State which is situated and not treated in the other either Contracting State as residents in respect of taxes on income and who is subject to tax in that other State only if he derives income from sources therein, shall not be deemed to be a resident of that other Stateon capital gains.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Income and Capital Gains Tax Convention

MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS. 1. Nothing in this Agreement Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. 2. Notwithstanding subparagraph (a) Insofar as, due to fiscal privileges granted to members of paragraph 1 diplomatic missions and consular posts under the general rules of Article 4international law or under the provisions of special international agreements, an individual who income or capital gains is a member of the diplomatic, consular or permanent mission of a Contracting State which is situated in the other Contracting State and who is not subject to tax in that other State only if he derives income from sources thereinthe receiving State, the right to tax shall not be deemed reserved to be a resident of that other the sending State.

Appears in 1 contract

Samples: Double Taxation Convention

AutoNDA by SimpleDocs

MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS. 1. Nothing in this Agreement Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. 2. Notwithstanding subparagraph (a) The Convention shall not apply to international organizations, to organs or officials thereof and to persons who are members of paragraph 1 of Article 4, an individual who is a member of the diplomaticdiplomatic mission, consular post or permanent mission of a Contracting third State which is situated or group of States, being present in the other a Contracting State and who is subject are not liable in either Contracting State to the same obligations in relation to tax in that other State only if he derives on their total income from sources therein, shall not be deemed to be a resident of that other Stateas are residents thereof.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

Draft better contracts in just 5 minutes Get the weekly Law Insider newsletter packed with expert videos, webinars, ebooks, and more!