OTHER INCOME. 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 except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 7 contracts
Samples: Double Taxation Avoidance Agreement, bir-cdn.bir.gov.ph, www.grantthornton.sg
OTHER INCOME. 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 Contracting State except that, that if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 6 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
OTHER INCOME. (1) Items of income of beneficially owned by a resident of a Contracting State which are State, wherever arising, not expressly mentioned dealt with in the foregoing Articles of this Convention shall be taxable only in that Contracting State except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 6 contracts
Samples: Artistes and Sportsmen, data.parliament.uk, www.ris.bka.gv.at
OTHER INCOME. 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 Contracting State except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law laws of that other State.
Appears in 4 contracts
Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
OTHER INCOME. 1. Items of income of a resident of a Contracting State which are State, not expressly mentioned dealt with in the foregoing Articles of this Convention shall be taxable only in that Contracting State except thatState. However, if such income is derived from sources within items of income, arising in the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 4 contracts
Samples: www.emta.ee, www.studiomodolo.it, internationaltaxtreaty.com
OTHER INCOME. 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 except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other Stateboth Contracting States.
Appears in 4 contracts
Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com, www.iras.gov.sg
OTHER INCOME. Items of income of a resident of a Contracting State which are not expressly mentioned dealt with in the foregoing Articles of this Convention may be taxed in the other contracting State but only if it arises in that other State. If it does not so arise it shall be taxable only in that Contracting the State except that, if such income of which the recipient is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other Statea resident.
Appears in 3 contracts
Samples: Taxation Avoidance Agreement, Agreement, Agreement
OTHER INCOME. 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 Contracting State except that, that if such income is derived from sources within in the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 3 contracts
Samples: Taxation Avoidance Agreement, trungtamwto.vn, phl.hasil.gov.my
OTHER INCOME. Items of income of a resident of a Contracting State which are not expressly mentioned dealt with in the foregoing Articles of this Convention Articles, shall be taxable only in that Contracting State except that, if such income is derived from sources within in the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my
OTHER INCOME. 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 except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with that State where the law of that other Stateincome arises.
Appears in 3 contracts
Samples: www.nalog.ru, Taxation Avoidance Agreement, internationaltaxtreaty.com
OTHER INCOME. (1) Items of income of a resident of a Contracting State which are not expressly mentioned dealt with in the foregoing Articles of this Convention Agreement shall be taxable only in that Contracting State except that, if such income is derived from sources within in the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, phl.hasil.gov.my
OTHER INCOME. 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 except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other StateState where the income arises.
Appears in 3 contracts
Samples: Taxation Avoidance Agreement, bir-cdn.bir.gov.ph, internationaltaxtreaty.com
OTHER INCOME. 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 Contracting State except thatState. However, if such income is derived from sources within the other Contracting State, it that income may also be taxed in accordance with the law of that other State.
Appears in 2 contracts
Samples: internationaltaxtreaty.com, auditors.am
OTHER INCOME. 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 Contracting State State, except that, that if such income is derived from sources within in the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, phl.hasil.gov.my
OTHER INCOME. 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 shall be taxable only in that Contracting State except thatState. However, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com
OTHER INCOME. 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 except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, internationaltaxtreaty.com
OTHER INCOME. Items of income of a resident of a Contracting State which are State, wherever arising, not expressly mentioned dealt with in the foregoing preceding Articles of this Convention Agreement shall be taxable only in that Contracting State except that, that if such income is derived from sources within the other Contracting State, it that income may also be taxed in accordance with the law of that other State.
Appears in 2 contracts
Samples: Agreement, Taxation Avoidance Agreement
OTHER INCOME. 1. Items of income of a resident of a Contracting State which are not expressly mentioned dealt with in the foregoing Articles of this Convention shall be taxable only in that Contracting State except thatState. However, if such income is derived from sources within items of income, arising in the other Contracting State, it may also be taxed in accordance with the law of that other State...
Appears in 1 contract
Samples: Convention
OTHER INCOME. 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 Contracting State except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
OTHER INCOME. Items of income of a resident of a Contracting State which are derived from the other Contracting State and not expressly mentioned dealt with in the foregoing Articles of this Convention shall Convention, may be taxable only taxed in that Contracting State except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: internationaltaxtreaty.com
OTHER INCOME. 1. 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 shall be taxable only in that Contracting State except that, if such income is derived from sources within the other Contracting State, State it may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: Taxation Avoidance Agreement
OTHER INCOME. (1) Items of income of a resident of a Contracting State contracting state which are not expressly mentioned in the foregoing Articles of this Convention agreement shall be taxable only in that Contracting State contracting state except that, that if such income is derived from sources within in the other Contracting Statecontracting state, it may also be taxed in accordance with the law of that other Statestate.
Appears in 1 contract
Samples: Malaysia Double Taxation Agreement
OTHER INCOME. 1. 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 shall be taxable only in that Contracting State except thatState. However, if such those items of income is derived from sources within are not subject to tax in that State they may be taxed in the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: internationaltaxtreaty.com
OTHER INCOME. Items of income of a resident of a Contracting State which are State, arising in the other Contraction State, not expressly mentioned dealt with in the foregoing Articles of this Convention Convention, shall be taxable only in that Contracting State except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: Belgium Russia
OTHER INCOME. 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 Convention, shall be taxable only in that both Contracting State except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other State.States. CHAPTER IV
Appears in 1 contract
Samples: www.finanze.gov.it
OTHER INCOME. Items 1.Items of income of a resident of a Contracting State which are not expressly mentioned dealt with in the foregoing Articles of this Convention shall be taxable only in that Contracting State except thatState. However, if such income is derived from sources within items of income, arising in the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: internationaltaxtreaty.com
OTHER INCOME. Items of income of a resident of a Contracting State which are not expressly mentioned dealt with in the foregoing Articles of this Convention shall be taxable only in that Contracting State except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other Stateboth Contracting States according to their own laws.
Appears in 1 contract
Samples: www.finanze.it
OTHER INCOME. (1) Items of income of beneficially owned by a resident of a Contracting State State, which are not expressly mentioned in the foregoing Articles of this Convention shall be taxable only in that Contracting State except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: www.legislation.gov.uk
OTHER INCOME. Items of income of a resident of a Contracting State which are not expressly mentioned dealt with in the foregoing Articles of this Convention Agreement shall be taxable only in that Contracting State except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: Taxation Avoidance Agreement
OTHER INCOME. Items of income of a resident of a Contracting State which are State, wherever arising, not expressly mentioned dealt with in the foregoing preceding Articles of this Convention Agreement shall be taxable only in that Contracting State State, except that, if such income is derived from sources within the other Contracting State, it then that income may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: www.nalog.ru
OTHER INCOME. 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 except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: Agreement
OTHER INCOME. Items of income of a resident of a Contracting State which are not expressly mentioned in dealt within the foregoing Articles of this Convention shall be taxable only in that Contracting State except that, if such income is derived from sources within arises in the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: www.incometaxindia.gov.in
OTHER INCOME. 1. 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 shall be taxable only in that Contracting State except thatState. However, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: Taxation Avoidance Agreement
OTHER INCOME. 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 Contracting State except that, that if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: internationaltaxtreaty.com
OTHER INCOME. Items of income of a resident of a Contracting State which are State, wherever arising, not expressly mentioned dealt with in the foregoing preceding Articles of this Convention Agreement shall be taxable only in that Contracting State except that, if such unless that income is derived from sources within the other Contracting State, it in which case that income may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: Important Notice
OTHER INCOME. Items of income of a resident of a Contracting State which are State, wherever arising, not expressly mentioned dealt with in the foregoing preceding Articles of this Convention Agreement shall be taxable only in that Contracting State State, except that, if such income is derived from sources within the other Contracting State, it then that in- come may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: www.worldlii.org
OTHER INCOME. 1. Items of income of a resident of a Contracting State State, which are not expressly mentioned in the foregoing Articles of this Convention shall be taxable only in that Contracting State State, except that, that if such income is derived from sources within in the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: Taxation Avoidance Agreement
OTHER INCOME. 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 Contracting State except that, that if such income is derived from sources within the other Contracting State, it may also be taxed in that State in accordance with the law of that other Stateits laws.
Appears in 1 contract
Samples: bir-cdn.bir.gov.ph
OTHER INCOME. 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 Contracting State except that, that if such income is derived from sources within the other Contracting State, it that income may also be taxed in accordance with the law of that other State.. CHAPTER IV
Appears in 1 contract
Samples: Zealand Model
OTHER INCOME. 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 shall be taxable only in that both Contracting State except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other StateStates.
Appears in 1 contract
Samples: workarea.et-gw.eu
OTHER INCOME. 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 Convention, shall be taxable only in that Contracting State except that, if such income is derived from sources within the other Contracting State, it may also be taxed in accordance with the law of that other State.
Appears in 1 contract
Samples: www.incometaxindia.gov.in
