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, place of incorporation or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein. (2) Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests); b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode; c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national; d) if he is a national of neither of the Contracting States, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement. (3) Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 5 contracts
Samples: Convention With Respect to Taxes on Income and on Capital, Convention With Respect to Taxes on Income and on Capital, Convention With Respect to Taxes on Income and on Capital
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, place of incorporation management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein. Moreover, in case of income derived or paid by a partnership or trust, this term shall apply only to the extent that the income derived by such partnership or trust is liable to tax in that State, either in its hands or in the hands of its partners or beneficiaries.
(2) Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
d) if he is a national of both States or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 5 contracts
Samples: Convention With Respect to Taxes on Income and on Capital, Convention With Respect to Taxes on Income and on Capital, Convention With Respect to Taxes on Income and on Capital
RESIDENT. (1) . For the purposes of this ConventionAgreement, 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 managementhead office, place of incorporation effective management, or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein.
(2) . Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as followsin accordance with the following rules:
(a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
(b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
(c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
(d) if he is a national of both States or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) Where . Where, by reason of the provisions of paragraph 1 1, a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated. However, if such person has a place of effective management in a Contracting State and a head office in the other Contracting State, the competent authorities of the Contracting States shall by mutual agreement determine the State of which the person in question is a resident.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. (1) . For the purposes of this ConventionAgreement, the term "resident of a Contracting State" means any person who, under the laws and regulations of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation management or any other criterion of a similar nature, and also includes that Contracting State and State, any political subdivision or subdivision, local authority or a statutory body thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein.
(2) . Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
(a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
(b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
(c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
(d) if he is a national of both States or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) . Where by reason of the provisions of paragraph 1 of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
RESIDENT. (1) . For the purposes of this ConventionAgreement, the term "“resident of a Contracting State" territory“ means any person who, under the laws of that Contracting Stateterritory, is liable to tax therein by reason of his domicile, residence, place of managementincorporation, place of incorporation management or any other criterion of a similar nature, and also includes that Contracting State territory and any political subdivision or local authority thereof.
2. It shall include also any pension fund and similar institutions and any charitable organization, established under the law A person is not a resident of a Contracting State territory for the income purposes of which is generally exempt from tax in the Agreement if that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State territory in respect only of income from sources in that Contracting State or capital situated thereinterritory, provided that this paragraph shall not apply to individuals who are residents of the territory referred to in paragraph 3 b) of Article 2, as long as resident individuals are taxed only in respect of income from sources in that territory.
(2) 3. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting Statesterritories, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the Contracting State territory in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting Statesterritories, he shall be deemed to be a resident only of the Contracting State territory with which his personal and economic relations are closer (centre of vital interests);
b) if the Contracting State territory in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting Stateterritory, he shall be deemed to be a resident only of the Contracting State territory in which he has an habitual abode;
c) if he has an habitual abode in both Contracting States territories or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
d) if he is a national of neither of the Contracting States, the competent authorities of the Contracting States territories shall endeavour to settle the question by mutual agreement.
(3) 4. A pension fund which is established in a territory under the laws in force in that territory, and which is generally tax exempt in that territory, shall be treated as a resident of that territory and as beneficiary for the purposes of this Agreement.
5. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting Statesterritories, then it shall be deemed to be a resident only of the Contracting State territory in which its place of effective management is situated.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
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 managementincorporation, place of incorporation management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, But this term does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated thereinState.
(2) . Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
(a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
(b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
(c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
(d) if he is a national of both States or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) . Where by reason of the provisions of paragraph 1 a person other than an individual company is a resident of both Contracting States, it shall be deemed to be a resident of the Contracting State in which it is incorporated or under the law of which it is deemed to be a resident; if the company under the foregoing criterion still is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated. If the State in which its place of effective management is situated cannot be determined, then the competent authorities of the Contracting States shall settle the question by mutual agreement.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
RESIDENT. (1a) 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, place of incorporation or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It But this term shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein.
b) The term "resident of a Contracting State" shall include:
(i) that State, its local authorities and the statutory bodies of that State or its local authorities; and
(ii) where that State is France, any partnership or group of persons subject under French domestic law, to a tax regime being substantially similar to that of partnerships, the place of effective management of which is situated in France and is not liable to corporation tax therein.
2) . Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
d) if he is a national of both States or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
RESIDENT. (1) . For the purposes of this ConventionAgreement, 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 managementincorporation, place of incorporation management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or subdivision, local authority or statutory body thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein.
(2) . Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
(a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
(b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
(c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
(d) if he is a national of neither of the Contracting Statesin any other case, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) . Where by reason of the provisions of paragraph 1 of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated. If its place of effective management cannot be determined, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
RESIDENT. (1) . For the purposes of this ConventionAgreement, the term "resident of a Contracting State" means any means:
(a) in the case of Malaysia, a person whowho is resident in Malaysia for the purposes of Malaysian tax; and
(b) in the case of Mauritius, under a person who is resident in Mauritius for the laws purposes of that Contracting StateMauritius tax. However, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law term "resident of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, " does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated thereinState.
(2) . Where by reason of the provisions of paragraph 1 1, an individual is a resident of both Contracting States, then his status shall be determined as followsin accordance with the following rules:
(a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if . If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
(b) if the Contracting State in which he has his centre of vital interests interest cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
(c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
(d) if he is a national of both Contracting States or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) Where . Where, by reason of the provisions of paragraph 1 1, a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
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, place of incorporation or any other criterion of a similar nature, and . The term also includes the Government of that Contracting State itself, its political subdivisions and local authorities and any agency or wholly owned entity of such State, political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, that is established under the law laws of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, But this term does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein.
(2) . Where by reason of the provisions of paragraph 1 of this Article an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
d) if he is a national of both Contracting States or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) . Where by reason of the provisions of paragraph 1 of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in under the laws of which it derives its place of effective management is situatedstatus as such.
Appears in 1 contract
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 - o f his domicile, residence, place of management, place of incorporation management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, But this term does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein.
(2) Where . Where, by reason of the provisions of paragraph 1 1, an individual is a resident of both Contracting States, then his fiscal status shall be determined as follows:
a) he shall be deemed to to-be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent "home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer the closest (centre of vital interests)) ;
b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available 'to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
c) if he has an habitual abode in both Contracting States States, or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
d) if he is a national of both Contracting States, or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
RESIDENT. (1) . For the purposes purpose of this ConventionAgreement, the term "resident of a Contracting State" means State means:
(a) in the case of Indonesia, any person who, under the tax laws of that Contracting State, Indonesia is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation management or any other criterion of a similar nature;
(b) in the case of Kuwait, an individual who has his domicile in Kuwait and is a Kuwaiti national, and also includes a company which is incorporated in the State of Kuwait.
2. For the purposes of paragraph 1, a resident of a Contracting State shall include:
(a) the Government of that Contracting State and or any political subdivision or local authority thereof. It shall include also ; and
(b) any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax government institution created in that Contracting State under public law such as a corporation, Central Bank, fund, authority, foundation, agency or other similar entity; and a
(c) in respect only the case of income from sources Kuwait, any inter-government entity established in that Contracting State or Kuwait in whose capital situated thereinKuwait subscribes together with other States.
(2) 3. Where by reason of the provisions of paragraph 1 an individual is a resident resident, of both Contracting States, then his status shall be determined as follows:
(a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; ;
(b) if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
b(c) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
c(d) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
d(e) if he is a national his status cannot be determined under the provisions of neither of the Contracting Statessubparagraphs (a) to (d), the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
RESIDENT. (1) . For the purposes of this Convention, the term "resident of a Contracting State" means any means:
a. Any person who, under the laws law of that Contracting State, State is liable to tax therein taxes in that State by reason of his domicile, residence, place of management, place of incorporation registration or any other criterion of a similar nature;
b. Any of the two Contracting States or any of its Governmental institutions, and also includes that Contracting State and any political subdivision or its local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established authorities;
c. A legal person organized under the law laws of a Contracting State the income of which and that is generally exempt from tax in that Contracting State. This term, however, does not include any person who State and is liable to tax established and maintained in that Contracting State in respect only of income from sources in that Contracting State either:
i. Exclusively for a religious, charitable, educational, scientific, cultural or capital situated thereinother similar social purpose; or
ii. To provide pensions or other similar benefits to employees.
(2) d. Where by reason of the provisions of paragraph 1 (1) of this Article, an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he a. He shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closer (centre "center of vital 'vital' interests");
b) if b. If the Contracting State in which he has his centre center of vital 'vital' interests cannot be determined, or if he has does not have a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
c) if c. If he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
d) d. If each state considers him as its own national or if he is not a national of neither either of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) 2. Where by reason of the provisions of paragraph 1 (1) of this Article, a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
RESIDENT. (1) . For the purposes of this ConventionAgreement, the term "resident of a Contracting StateParty" means means:
(a) in the case of the Hong Kong Special Administrative Region,
(i) any individual who ordinarily resides in the Hong Kong Special Administrative Region;
(ii) any individual who stays in the Hong Kong Special Administrative Region for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment;
(iii) a company incorporated in the Hong Kong Special Administrative Region or, if incorporated outside the Hong Kong Special Administrative Region, being normally managed or controlled in the Hong Kong Special Administrative Region;
(iv) any other person constituted under the laws of the Hong Kong Special Administrative Region or, if constituted outside the Hong Kong Special Administrative Region, being normally managed or controlled in the Hong Kong Special Administrative Region;
(v) the Government of the Hong Kong Special Administrative Region;
(b) in the case of Indonesia, any person who, under the laws of that Contracting StateIndonesia, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation registration, or any other criterion of a similar nature, and also includes the Government of that Contracting State Party and any political subdivision or local authority or statutory body thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State Indonesia in respect only of income from sources in that Contracting State or capital situated thereinIndonesia.
(2) . Where by reason of the provisions of paragraph 1 1, an individual is a resident of both Contracting StatesParties, then his status shall be determined as follows:
(a) he shall be deemed to be a resident only of the Contracting State Party in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting StatesParties, he shall be deemed to be a resident only of the Contracting State Party with which his personal and economic relations are closer ("centre of vital interests");
(b) if the Contracting State Party in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting StateParty, he shall be deemed to be a resident only of the Contracting State Party in which he has an habitual abode;
(c) if he has an habitual abode in both Contracting States Parties or in neither of them, he shall be deemed to be a resident only of the Contracting State Party in which he has the right of abode (in the case of the Hong Kong Special Administrative Region) or of which he is a nationalnational (in the case of Indonesia);
(d) if he has the right of abode in the Hong Kong Special Administrative Region and is also a national of neither Indonesia, or if he does not have the right of abode in the Contracting StatesHong Kong Special Administrative Region nor is he a national of Indonesia, the competent authorities of the Contracting States Parties shall endeavour to settle the question by mutual agreement.
(3) Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
RESIDENT. (1) For the purposes of this ConventionAgreement, the term "“resident of a Contracting State" means any “ means:
a) in the case of the Federal Republic of Germany, a person who, who under the laws of that Contracting Statethe Federal Republic of Germany is subject to unlimited tax liability therein and includes the Federal Republic of Germany and a „Land“, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or a local authority thereof. It shall include also any pension fund ; and
b) in the case of the Sultanate of Oman, an individual who has his domicile or residence in the Sultanate of Oman and similar institutions is a national thereof and any charitable organization, established under the law of a Contracting State the income of company which is generally exempt from tax incorporated in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only the Sultanate of income from sources in that Contracting State Oman and has its place of effective management therein and includes the Sultanate of Oman and a political subdivision or capital situated thereina local authority thereof.
(2) Where by reason of the provisions of paragraph 1 paragraph1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
d) if he is a national of neither the status of the Contracting Statesresident cannot be determined by reason of subparagraphs
a) to c) in that sequence, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
Samples: Double Taxation Agreement
RESIDENT. (1) . For the purposes of this ConventionAgreement, 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 the person's domicile, residence, place of managementregistration, place of incorporation management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein.
(2) . Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his the individual's status shall be determined as follows:
(a) he the individual shall be deemed to be a resident only of the Contracting State in which he the individual has a permanent home available; if the individual has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he the individual shall be deemed to be a resident only of the Contracting State with which his the individual's personal and economic relations are closer (centre of vital interests);
(b) if the Contracting State in which he has his the individual's centre of vital interests is situated cannot be determined, or if he has there is not a permanent home available to him the individual in either Contracting State, he the individual shall be deemed to be a resident only of the Contracting State in which he the individual has an habitual abode;
(c) if he the individual has an habitual abode in both Contracting States or in neither of them, he the individual shall be deemed to be a resident only of the Contracting State of which he the individual is a national;
(d) if he the individual is a national of both States or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) . Where by reason of the provisions provision of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place it has been incorporated (registered) or, where that person has not been incorporated (registered) in either State, the competent authorities of effective management is situatedthe Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Agreement to such person. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by the Agreement.
Appears in 1 contract
Samples: Double Taxation Agreement
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 income tax therein by reason of his domicile, residence, place of managementincorporation, place of incorporation management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein.
(2) . A person, other than an individual, which has its place of incorporation or its place of management in a Contracting State, shall be deemed to be liable to tax in that State provided that income derived by that person is treated under the tax laws of that State as the income of that person and not as the income of its beneficiaries, members or participants.
3. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;.
c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
d) if he is a national the residence status of neither an individual cannot be determined in accordance with the provisions of the Contracting Statessubparagraphs a), b) and c) above, then, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
RESIDENT. (1) . For the purposes of this ConventionAgreement, 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 managementincorporation, place of incorporation registration, place of management, or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein. The term "resident of a Contracting State" shall also include, in the case of the Sultanate of Oman:
(a) that State or statutory body thereof; and
(b) any individual who has a substantial presence, permanent home or habitual abode in that State and the individual’s personal and economic relations are closer to that State than to any other State.
(2) . Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
(a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
(b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has does not have a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
(c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
(d) if he is a national the status of neither his residence cannot be determined by reason of the Contracting Statessubparagraphs a) to c) in that sequence, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
RESIDENT. (1) . For the purposes of this ConventionAgreement, the term "resident of a Contracting State" means any person persons who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein.
(2) . Where by reason of the provisions of paragraph 1 an individual inpidual is a resident of both Contracting States, then his status shall be determined as followsfollows :
(a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
(b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
(c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
(d) if he is a national of both Contracting States or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) . Where by reason of the provisions provision of paragraph 1 a person other than an individual inpidual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
Samples: Double Taxation Agreement
RESIDENT. (1) . For the purposes of this ConventionAgreement, the term "resident of a Contracting State" means means:
a) in the case of Georgia: any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein.
b) in the case of the UAE :
(i) an individual who under the laws of the UAE or of any political subdivision or local government thereof is a national;
(ii) any person other than an individual that is incorporated or otherwise recognized under the laws of the UAE or any political subdivision or local government thereof;
2. For the purposes of paragraph 1, a resident of a Contracting State includes:
a) the Government of that Contracting State and any political-administrative subdivision or local government or local authority thereof;
b) any person other than an individual owned or controlled directly or indirectly by that State or any political subdivision or local government or local authority thereof;
c) a qualified government entity;
d) a pension fund;
e) charities or religious, educational and cultural organizations.
3. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the Contracting contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting contracting State with which his personal and economic relations are closer (centre of vital interests);
b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
d) if he is a national of both States or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
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 managementincorporation, place of incorporation management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated thereinState.
(2) Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closer (centre of vital interests);,
b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;,
c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
, d) if he is a national of both Contracting States or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
RESIDENT. (1a) For the purposes of this Convention, the term "resident of a Contracting State" means any person who, who under the laws law of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature, and circumstances. And also includes that Contracting State and any political subdivision or local authority thereofauthority. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, The term does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that State or only of income as is attributable to a permanent establishment in that State.
b) A United States citizen or an alien who has been lawfully admitted for permanent residence in the United States, is a resident of the United States, but only if such person residing substantial presence, has a permanent home or habitual abode in the United States. If such a person is domiciled in Sweden under this paragraph, will also be treated as a resident of the United States under this paragraph and status shall be determined under paragraph 2.
c) The term "resident of a Contracting State" includes a legal entity incorporated under the laws of that Contracting State and who is generally exempt from tax in that State and is established and maintained in this state either:
1) exclusively for religious, charitable, scientific, artistic, cultural, or capital situated therein.educational purposes, or
(2) to provide pensions or other similar retirement benefits under a pension plan. 2nd Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre center of vital interests);,
b) if the Contracting it can not be determined State in which he has his centre center of vital interests canor he was not be determined, or if he in either State has not a permanent home available to him in either Contracting Statehim, he shall be is deemed to be a resident only of the Contracting State in which where he has an habitual abode;usually resides,
c) if he has an habitual abode in both Contracting States or if he does not reside permanently in neither any of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
, d) if he is a national of neither both States or if he is not a citizen of the Contracting Statesany of them, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) . third Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, is considered the company in question, if it is created under the laws of a Contracting State or a political subdivision thereof, be a resident of that State. 4th Where by reason of the provisions of paragraph 1 a person other than an individual or company is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situatedcompetent authorities question by mutual agreement.
Appears in 1 contract
Samples: Double Taxation Treaty
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, place of incorporation or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein.
(2) Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
d) if he is a national of оf neither of оf the Contracting States, the competent authorities of оf the Contracting States shall endeavour to settle the question by mutual agreement.
(3) Where by reason of о f the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
Samples: Convention on Taxes
RESIDENT. (1) . For the purposes of this ConventionAgreement, the term "resident of a Contracting State" means means:
a. In the case of Indonesia, any person who, under the tax laws of that Contracting State, Indonesia is liable to tax therein by reason of his domicile, residence, place of managementincorporation, place of incorporation management or any other criterion of a similar nature;
b. In the case of the United Arab Emirates:
1) A United Arab Emirates national or an inpidual who is under the laws of the United Arab Emirates, and also includes is considered as a resident of the United Arab Emirates; and
2) Any person other than an inpidual that Contracting State and is incorporated under the laws of the United Arab Emirates or any political subdivision subpision, local government or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein.
(2) . Where by reason of the provisions of paragraph 1 an individual inpidual is deemed to be a resident of both Contracting States, then his status shall be determined defined as follows:
(a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if . If he has a permanent permanerit home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
(b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has does not have a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
(c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
(d) if he is a national of both Contracting States or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) . Where by reason of the provisions of paragraph 1 this Agreement a person other than an individual inpidual is a resident of both more than one Contracting StatesState, then it the competent authorities of the Contracting State shall endeavor to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident only for the purposes of the Contracting State in which this Agreement, having regards to its place of effective management is situatedmanagement, the place where its incorporated, or otherwise constituted or any other relevant factors.
Appears in 1 contract
Samples: Double Taxation Agreement
RESIDENT. (1a) For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, State is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It But this term shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein.
b) The term "resident of a Contracting State" shall include:
(i) that State, its local authorities and the statutory bodies of that State or its local authorities; and
(ii) where that State is France, any partnership or group of persons subject under French domestic law to a tax regime being substantially similar to that of partnerships, the place of effective management of which is situated in France and is not liable to corporation tax therein.
2) . Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
d) if he is a national of both States or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
RESIDENT. (1) . For the purposes of this ConventionAgreement, the term "resident of a Contracting State" means means:
(a) in the case of San Marino, any person who, under the laws of that Contracting State, San Marino is liable to tax therein by reason of his the person’s domicile, residence, place of management, place of incorporation incorporation, control or any other criterion of a similar nature, and also includes that Contracting State the Republic of San Marino and any political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting Stateor pension scheme recognised by San Marino. This term, however, does not include any person who is liable to tax in that Contracting State San Marino in respect only of income from sources in San Marino.
(b) in the case of UAE:
(i) the UAE nationals;
(ii) any individual who under the laws of UAE is domiciled in UAE or has his habitual abode or centre of vital interest in UAE;
(iii) any person other than an individual that is incorporated and has its effective seat in the UAE
2. For the purposes of paragraph 1, the term “resident of a Contracting State” includes that Contracting State and any political subdivision or capital situated thereinlocal government or local authority thereof, and any statutory body, agency or instrumentality of that Contracting State.
(2) 3. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
(a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
; (b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
(c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
(d) if he is a national of both Contracting States or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
RESIDENT. (1) . For the purposes of this ConventionAgreement, 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, place of incorporation management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated thereinState.
(2) . Where by reason of the provisions of paragraph 1 l an individual is a resident of both Contracting States, then his status shall be determined as follows:
(a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; , if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre Centre of vital interestsVital Interests);
(b) if the Contracting State in which he has his centre center of vital interests cannot be determined, or if he has not a no permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an a habitual abode;
(c) if he has an a habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
(d) if he is a national the residence status of neither an individual cannot be determined in accordance with the provisions of the Contracting Statessub-paras (a), (b) and (c) above, then the competent authorities of the two Contracting States shall endeavour to settle the this question by mutual agreement.
(3) Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.mutual
Appears in 1 contract
RESIDENT. (1) . For the purposes of this ConventionAgreement, 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, place of incorporation registration or any other criterion of a similar nature, and the term shall also includes include that Contracting State and State, any political subdivision or local authority or statutory body thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein.
(2) . Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closer (centre center of vital interests);.
b) if the Contracting State in which he has his centre center of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an a habitual abode;.
c) if he has an a habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;.
d) if he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement between them.
3. Where by reason of the provisions of paragraph 1 of this Article, a person, other than an individual, is considered a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to settle the question determine, by mutual agreement.
(3) Where by reason , the Contracting State of the provisions of paragraph 1 a which such person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only for the purposes of the Contracting State in which this Agreement, having regard to its place of effective management or the place where it is situatedincorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by this Agreement except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting States.
Appears in 1 contract
RESIDENT. (1) . For the purposes of this Convention, the term "resident of a Contracting State" means means:
a. any person who, under the laws of that Contracting State, is liable to tax therein in that State, by reason of his domicile, residence, place of management, place of incorporation management or any other criterion of a similar nature;
b. the Government of any of the two Contracting States or any of its legal institutions, and also includes that Contracting State and any political subdivision agencies or its local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established authorities;
c. a legal person organized under the law laws of a Contracting State the income of which and that is generally exempt from tax in that Contracting StateState and is established and maintained in that State either:
i. for a religious, charitable, educational, scientific, or other similar purpose; or
ii. to provide pensions or other similar benefits to employees pursuant to a pension plan. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated thereinState.
(2) d. Where by reason of the provisions of paragraph 1 (1) of this Article, an individual is considered to be a resident of both Contracting States, then his status shall be determined as follows:
a) a. he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with in which his personal and economic relations are closer (centre "center of vital 'vital' interests");
b) b. if the Contracting State in which he has his centre of vital 'vital' interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
c) c. if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
d) d. if he is a national of both Contracting States or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(3) 2. Where by reason of the provisions of paragraph 1 (1) of this Article, a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
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 managementincorporation, place of incorporation management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. It shall include also any pension fund and similar institutions and any charitable organization, established under the law of a Contracting State the income of which is generally exempt from tax in that Contracting State. This term, however, But this term does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that State or property situated therein. The term shall include also the Government of a Contracting State or capital situated a local authority therein, an instrumentality of any such Government or authority.
(2) . Where by reason of the provisions of paragraph 1 1, an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
b) if If the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
c) if he has an a habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
d) if he is each of the Contracting States considers him to be a national resident of that State or of neither of the Contracting Statesthem, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
(e) if he is a national of neither State the competent authorities of the Contracting States shall seek by way of consultations to determine the Contracting State of which the person shall be deemed to be a resident for the purpose of this Convention.
3) . Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the that Contracting State in which its his place of effective management is situated.
Appears in 1 contract