RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.
Appears in 22 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
RESIDENT. 1. For the purposes of this Agreement, 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 head office or any other criterion of a similar nature.
Appears in 13 contracts
Samples: Double Taxation Agreement, Income Tax Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws who is a resident in a Contracting State for tax purposes 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.
Appears in 11 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 Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of head office, place of effective management or any other criterion of a similar nature.
Appears in 9 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, 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 head office, place of effective management or any other criterion of a similar nature.
Appears in 8 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management head office or any other criterion of a similar nature.
Appears in 8 contracts
Samples: Agreement for the Avoidance of Double Taxation, Income Tax Agreement, Double Taxation Agreement
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.
Appears in 8 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
RESIDENT. 1. For the purposes of this Agreement, 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.
Appears in 6 contracts
Samples: Double Taxation Agreement, Agreement Between the Government of the Republic of Indonesia and the Government of the People's Republic of Bangladesh for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a the Contracting State" means any person who, under the laws who is a resident in a Contracting State for tax purposes 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.
Appears in 6 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, 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 head office, place of effective management, or any other criterion of a similar nature.
Appears in 6 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
Appears in 6 contracts
Samples: Double Taxation Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of registration or any other criterion of a similar nature.
Appears in 6 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, 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 registration, place of head office or any other criterion of a similar nature.
Appears in 5 contracts
Samples: Double Taxation Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management incorporation, place of head office or any other criterion of a similar nature.
Appears in 5 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws law of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of registration or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority or statutory body thereof.
Appears in 5 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes purpose of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws law of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of registration, or any other criterion of a similar nature, and also includes that State and any local authority thereof.
Appears in 5 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 Agreement, the term "“resident of a Contracting State" means State”means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management head office, place of effcetive management, or any other criterion of a similar nature.
Appears in 5 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes of this Agreement, 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 head office (place of effective management) or any other criterion of a similar nature.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, 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 head office, place of management or any other criterion of a similar nature.
Appears in 4 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 Agreement, 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 head office, place of incorporation, place of control and management or any other criterion of a similar nature.
Appears in 4 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his that person’s domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.
Appears in 4 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, 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 head office (i. e. effective management) or any other criterion of a similar nature.
Appears in 4 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws law of that State, is liable to tax therein by reason of his domicile, residence, place of head office, place of effective management or any other criterion of a similar nature.
Appears in 3 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, 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 incorporation, place of head office or any other criterion of a similar nature.
Appears in 3 contracts
Samples: Double Taxation Agreement, Income and Property Tax Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes of this Agreement, 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 head office, place of management, place of registration or any other criterion of a similar nature.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes purpose of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the tax laws of that State, is liable to tax therein a resident thereof by reason of his domicile, residence, place of management or any other criterion of a similar nature.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes purpose of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws law of that State, is liable to tax therein by reason of his domicile, residence, place of management incorporation, place of management, or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of head office, place of management or any other criterion of a similar nature.
Appears in 3 contracts
Samples: Double Taxation Agreement, Income and Capital Tax Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes purpose of this Agreement, the term "resident of a Contracting State" means any person who, under the laws law of that State, is liable to tax therein by reason of his domicile, residence, place of management head office, or any other criterion of a similar nature, and also includes that State and any local authority thereof.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, 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 head office (i. e. effective management) of any other criterion of a similar nature.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, legal head office (Registered Office), place of management or any other criterion of a similar nature.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes of this Agreement, 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 head office or place of effective management or any other criterion of a similar nature.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of head office or any other criterion of a similar nature.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Double Taxation Agreement
RESIDENT. 1. For the purposes purpose of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. This term does not include any person who is liable to tax in respect only of income from sources in that State.
Appears in 3 contracts
Samples: Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Mauritius for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Mauritius for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Mauritius for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein and is resident thereof by reason of his domicile, residence, place of head or main office, place of management or any other criterion of a similar nature.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management head office or any other criterion of a similar nature.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes of this Agreement, 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 management, place of head office or any other criterion of a similar nature.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable resident of that State for the purposes of the taxes of that State to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar naturewhich the Agreement applies.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, who is liable to tax therein as a resident for tax purposes of that Contracting State by reason of his domicile, residence, place of head office, place of control and management or any other criterion of a similar naturenature in accordance with the tax law of that Contracting State.
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 Agreement, the term "term“ resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of head office, place of management or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of registration, place of incorporation or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, head office, place of effective management or any other criterion of a similar nature.
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 Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management head office or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this AgreementConvention, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax taxation therein by reason of his domicile, residence, palce of incorporation, place of management or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes of this Agreement, Agreement the term "resident of a Contracting State" means any person who, who under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, 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 head or main office or any other criterion of a similar nature.
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 Agreement, 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 legal head office or any other criterion of a similar nature.
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 AgreementConvention, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of head office, place of control and management or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management head office, place of incorporation or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws law of that State, is liable to tax taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" means State”means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of head office, place of management place of eregistration or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, nationality, place of management or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, 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 head office, place of incorporation or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of incorporation or place of head office or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
RESIDENT. 1. For the purposes of this Agreement, 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 head office or effective management, or any other criterion of a similar nature.
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 Agreement, 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 head office or any other criterion of a similar nature.
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 Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, the State is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar naturenature for the purpose of this Agreement.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of incorporation, or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes purpose of this Agreement, 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.
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 Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of registration, or any other criterion of a similar nature, and also includes that State or statutory body thereof.
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 Agreement, the term "resident of a Contracting State" means any person who, under the laws law of that State, is liable to tax taxation therein by reason of his domicile, residence, place of management management, place of registration or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws law of that State, is liable to tax therein by reason of his the person’s domicile, residence, place of head office, place of effective management or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management head office, place of management, place of incorporation or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, 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.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Income Tax Agreement
RESIDENT. 1. For the purposes of this Agreement, 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, head office, place of management incorporation or any other criterion of a similar nature.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of incorporation or any other criterion of a similar nature.
Appears in 1 contract
Samples: Double Taxation Agreement
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, legal head office, place of management or any other criterion of a similar nature.
Appears in 1 contract
RESIDENT. 1. For the purposes of this AgreementConvention, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, State is liable to tax therein by reason of his domicile, place of establishment and registration, residence, place of management or any other criterion of a similar nature.
Appears in 1 contract
RESIDENT. 1. For the purposes of this AgreementConvention, 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.
Appears in 1 contract
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management legal head office or any other criterion of a similar nature.
Appears in 1 contract
Samples: Double Taxation Agreement
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.other
Appears in 1 contract
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, who ,under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.
Appears in 1 contract
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or head office(place of effective management)or any other criterion of a similar nature.
Appears in 1 contract
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management head office, place of management, or any other criterion of a similar nature.
Appears in 1 contract
RESIDENT. 1. For the purposes purpose of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws law of that State, is liable to tax therein by reason of his domicile, residence, place of management head office, or any other criterion of a similar nature, and also includes that State and any local authority thereof.
Appears in 1 contract
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any local authority thereof.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes of this Agreement, 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 or any other criterion of a similar nature.
Appears in 1 contract
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable a resident of that State for the purposes of the taxes of that State to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar naturewhich the Agreement applies.
Appears in 1 contract
Samples: Double Taxation Agreement
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" means State”means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, head office, place of effective management or any other criterion of a similar nature.
Appears in 1 contract
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under who is a resident of a Contracting State in accordance with the taxation laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.
Appears in 1 contract
Samples: Double Taxation Agreement
RESIDENT. 1. For the purposes of this Agreement, the term "" resident of a Contracting StateState " means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, domicile residence, place of management or any other criterion of a similar nature.
Appears in 1 contract
Samples: Double Taxation Agreement
RESIDENT. 1. For the purposes of this Agreement, Agreement the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, or any other criterion of a similar nature.
Appears in 1 contract
RESIDENT. 1. For the purposes of this Agreement, 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 head office or any other criterion of a similar nature.
Appears in 1 contract
Samples: Agreement for Avoidance of Double Taxation of Income
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of effective management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof.
Appears in 1 contract
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, registered office, legal head office, place of management or any other criterion of a similar nature.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of head office, or any other criterion of a similar nature.
Appears in 1 contract
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management head office, place of management, place of registration or any other criterion of a similar nature.
Appears in 1 contract
RESIDENT. 1. For the purposes of this Agreement, the term "resident resident" of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management incorporation, place of head office or any other criterion of a similar nature.
Appears in 1 contract
RESIDENT. 1. For the purposes of this Agreement, 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 head office or effective management or any other criterion of a similar nature.
Appears in 1 contract
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management or any other criterion of a similar nature.
Appears in 1 contract
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws who is resident in a Contracting State for tax purposes of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is treated as a resident for tax purposes in that Contracting State. But this term does not include any person who is liable to tax therein by reason in that State in respect only of his domicile, residence, place of management or any other criterion of a similar natureincome from sources in that State.
Appears in 1 contract
Samples: Double Taxation Agreement
RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any local authority or statutory body thereof.
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 Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, or any other criterion of a similar nature.
Appears in 1 contract
RESIDENT. 1. For the purposes of this Agreement, the term "" resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.
Appears in 1 contract
RESIDENT. 1. For the purposes of this Agreement, the term "“resident of a Contracting State" ” means any person who, under the laws of that State, is liable to tax therein by reason of his that person’s domicile, residence, place of effective management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement