Common use of OTHER INCOME Clause in Contracts

OTHER INCOME. 1. Items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident of a Contracting State State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

OTHER INCOME. 1. Items of income of beneficially owned by a resident of a Contracting State State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable (real) property as defined in paragraph 2 of Article 66 (Income from Immovable (Real) Property), if the recipient beneficial owner of such the income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with attributable to such permanent establishment or fixed base. In such case the provisions of Article 7 (Business Profits) or Article 1414 (Independent Personal Services), as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident of a Contracting State which are not dealt with expressly mentioned in the foregoing Articles of this Convention Agreement shall be taxable only in that State. However, Contracting State except that if such items of income, arising income is derived from sources in the other Contracting State, it may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient beneficial owner of such the income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

OTHER INCOME. (1. ) Items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention Agreement shall be taxable only in that State. However, Contracting State except if such items of income, arising income is derived from sources in the other Contracting State, it may also be taxed in that other State. (2. ) The provisions of paragraph 1 (1) shall not apply to income, other than income from immovable property as defined in paragraph 2 (2) of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident of a Contracting State which are not dealt with expressly mentioned in the foregoing Articles of this Convention Agreement shall be taxable only in that State. However, Contracting State except that if such items of income, arising income is derived from sources in the other Contracting State, it may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident of a Contracting State State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable real property as defined in paragraph 2 of Article 66 (Income from Real Property (Immovable Property)), if the recipient beneficial owner of such the income, being a resident of a Contracting State, carries on or has carried on business in the other Contracting State through a permanent establishment situated therein, or performs or has performed in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with attributable to such permanent establishment or fixed base. In such case the provisions of Article 7 (Business Profits) or Article 1415 (Independent Personal Services), as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention Agreement shall be taxable only in that State. However, such items of income, income arising in the other Contracting State, State may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident of a Contracting State State, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions items of Article 7 or Article 14, as the case may be, shall apply.income are taxable in that other Contracting State according to its own law. Chapter IV Elimination of double taxation

OTHER INCOME. 1. Items of income of beneficially owned by a resident of a Contracting State State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable real property as defined in paragraph 2 of Article 66 (Income from Real Property (Immovable Property)), if the recipient beneficial owner of such the income, being a resident of a Contracting Con- tracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with attributable to such permanent establishment or fixed base. In such case the provisions of Article 7 (Business Profits) or Article 1414 (Inde- pendent Personal Services), as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident of a Contracting State State, wherever arising, not dealt with in the foregoing forgoing Articles of this Convention Agreement, other than income in the form of lotteries, prizes shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident of a Contracting State State, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions items of Article 7 or Article 14, as the case may be, shall applyincome are taxable in that other Contracting State according to its own law.

OTHER INCOME. 1. Items of income of a resident of a Contracting State State, wherever arising, other than income paid out of trusts, which are not dealt with in the foregoing Articles of this Convention Convention, shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 (1) of this Article shall not apply to income, other than income from immovable property as defined in paragraph 2 (2) of Article 67, if the recipient beneficial owner of such the income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 8 or Article 1415, as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident of a Contracting State State, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.. CHAPTER IV

OTHER INCOME. (1. ) Items of income of a resident of a Contracting State State, wherever arising, other than income paid out of trusts, which are not dealt with in the foregoing Articles of this Convention Convention, shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. (2. ) The provisions of paragraph 1 (1) of this Article shall not apply to income, other than income from immovable property as defined in paragraph 2 (2) of Article 67, if the recipient beneficial owner of such the income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 8 or Article 1415, as the case may be, shall apply.

OTHER INCOME. 1. Items of income of beneficially owned by a resident of a Contracting State State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State.State.‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌ 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable (real) property as defined in paragraph 2 of Article 66 (Income from Immovable (Real) Property), if the recipient beneficial owner of such the income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with attributable to such permanent establishment or fixed base. In such case the provisions of Article 7 (Business Profits) or Article 1414 (Independent Personal Services), as the case may be, [*55] shall apply.

OTHER INCOME. 1. Items Subject to the provisions of paragraph (2) of this article, items of income of a resident of a Contracting State State, wherever arising, which are not expressly dealt with in the foregoing Articles articles of this Convention Convention, shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 (1) shall not apply to income, other than income from immovable property as defined in paragraph 2 (2) of Article article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case case, the provisions of Article article 7 or Article article 14, as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident of a Contracting State State, wherever arising, not dealt with in the foregoing Articles of this Convention Agreement shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident of a Contracting State State, wherever arising, not dealt with in [in] the foregoing Articles of this Convention Agreement, other than income in the form of lotteries or prizes shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 of this Article shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 66 of this Agreement, if the recipient of such income, being a the resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case case, the provisions of Article 7 or Article 14, as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident residence of a Contracting State State, wherever arising, not dealt with in the foregoing forgoing Articles of this Convention Agreement, other than income in the form of lotteries, prizes shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 23. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident of a Contracting State State, whose type or sources are not dealt with in the foregoing Articles of this Convention and which are subjected to taxation in that State shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State State, either an industrial or commercial activity through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case case, the provisions of Article 7 or Article 14, as the case may be, shall apply.. Chapter IV

OTHER INCOME. 1. Items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention Agreement shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident of a Contracting State State, not dealt with in the foregoing Articles of this Convention Agreement shall be taxable only in that State. However, If such items of income, arising income derived from sources in the other Contracting State, State may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State... 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident residence of a Contracting State State, wherever arising, not dealt with in the foregoing forgoing Articles of this Convention Agreement, other than income in the form of lotteries, prizes shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

OTHER INCOME. 1. Items Subject to the provisions of paragraph 2 of this Article, items of income of a resident of a Contracting State State, wherever arising, not dealt with in the foregoing Articles of this Convention Agreement in respect of which he is subject to tax in that State, shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 of this Article shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6property, if the recipient of such income, being a resident of a Contracting State, carries on business in any of the other Contracting State States through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case a case, the provisions of Article 7 or Article 1415, as the case may be, shall apply.

OTHER INCOME. 1. Items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions items of Article 7 or Article 14, as the case may be, shall applyincome are taxable in that other Contracting State according to its own law.