Common use of Miscellaneous Rules Clause in Contracts

Miscellaneous Rules. 1. The provisions of this Convention shall not be construed to restrict in any man- ner any exclusion, exemption, deduction, credit, or other allowance now or hereafter accorded: a) by the laws of a Contracting State in the determination of the tax imposed by that Contracting State; b) by any other special arrangement on taxation between the Contracting States or between one of the Contracting States and residents of the other Contracting State.

Appears in 5 contracts

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

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Miscellaneous Rules. 1. The provisions of this Convention shall not be construed to restrict in any man- ner manner any exclusion, exemption, deduction, credit, credit or other allowance now or hereafter accorded: (a) by the laws of a Contracting State in the determination of the tax imposed by that Contracting State;, or (b) by any other special arrangement on taxation between the Contracting States or between one of the Contracting States and residents of the other agreement entered into by a Contracting State. 2. Nothing in the Convention shall be construed as preventing the application of the provisions of the domestic law of each Contracting State which are specifically aimed at combatting fiscal fraud or evasion.

Appears in 2 contracts

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

Miscellaneous Rules. 1. The provisions of this Convention shall not be construed to restrict in any man- ner manner any exclusion, exemption, deduction, credit, credit or other allowance now or hereafter accorded: (a) by the laws of a Contracting State in the determination of the tax imposed by that Contracting State;, or (b) by any other special arrangement on taxation in connection with the economic or technical cooperation between the Contracting States or between one of the Contracting States and residents of the other Contracting StateStates.

Appears in 2 contracts

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

Miscellaneous Rules. 1. The provisions of this Convention shall not be construed to restrict in any man- ner manner any exclusion, exemption, deduction, credit, or other allowance now or hereafter accorded: a) 1. by the laws of a one of the Contracting State States in the determination of the tax imposed by that Contracting State;, or b) 2. by any other special arrangement on taxation between the agreement entered into by a Contracting States or between one State. 2. The competent authorities of the Contracting States and residents may communicate with each other directly for the purpose of the other Contracting Stateapplying this Convention.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

Miscellaneous Rules. 1. The provisions of this Convention shall not be construed to restrict in any man- ner manner any exclusion, exemption, deduction, credit, credit or other allowance now or hereafter accordedaccorded either: (a) by the laws of a Contracting State in the determination of the tax imposed by that Contracting State;; or (b) by any other special arrangement on taxation bilateral agreement between the Contracting States or between one of any multilateral agreement to which the Contracting States and residents of the other Contracting Stateare parties.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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Miscellaneous Rules. 1. The provisions of this Convention shall not be construed to restrict in any man- ner manner any exclusion, exemption, deduction, credit, or other allowance now or hereafter accorded: a) by the laws of a one of the Contracting State States in the determination of the tax imposed by that Contracting State;, or b) by any other special arrangement on taxation between the agreement entered into by a Contracting States or between one State. 2. The competent authorities of the Contracting States and residents may communicate with each other directly for the purpose of the other Contracting Stateapplying this Convention.

Appears in 1 contract

Samples: Income Tax Convention

Miscellaneous Rules. 1. The provisions of this Convention shall not be construed to restrict in any man- ner manner any exclusion, exemption, deduction, credit, credit or other allowance now or hereafter accordedaccorded either: (a) by the laws of a Contracting State in the determination of the tax imposed by that Contracting State; (b) by any other special arrangement on taxation in connection with the economic or technical cooperation between the Contracting States or between one States. 2. The competent authorities of each Contracting State may prescribe regulations in order to carry out the Contracting States and residents provisions of the other Contracting Statethis Convention.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

Miscellaneous Rules. 1. The provisions of this Convention shall not be construed to restrict in any man- ner manner any exclusion, exemption, deduction, credit, or other allowance now or hereafter accorded: a) by By the laws of a Contracting State in the determination of the tax imposed by that Contracting Contacting State; b) by By any other special arrangement on taxation between the Contracting States or between one of the Contracting States and residents of the other Contracting State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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