Resident - 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.
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Samples: internationaltaxtreaty.com, www.taxsutra.com
Resident - 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person whoindividual who is ordinarily resident, under the laws or has his or her domicile in that State and any company or other body of that Contracting State, is liable to tax therein by reason of his domicile, residence, persons which has its place of effective management or any other criterion of a similar natureincorporation in that State.
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Resident - 1. For the purposes of this Convention, the term “resident of a Contracting State” State means any person whoindividual who is ordinarily resident, under the laws or has his or her domicile in that State and any company or other body of that Contracting State, is liable to tax therein by reason of his domicile, residence, persons which has its place of effective management or any other criterion of a similar natureincorporation in that State.
Appears in 1 contract
Samples: internationaltaxtreaty.com