Royalties. 1. Royalties derived and beneficially owned by a resident of a Contracting State shall be taxable only in that State.
Appears in 6 contracts
Samples: www.unclefed.com, Tax Double Taxation Agreement, www.sars.gov.za
Royalties. (1. ) Royalties derived and beneficially owned by a resident of a Contracting State shall be taxable only in that State.
Appears in 3 contracts
Samples: Agreement, www.bundesfinanzministerium.de, www.rsk.is
Royalties. 1. Royalties derived arising in a Contracting State and beneficially owned by paid to a resident of a the other Contracting State shall be taxable only in that Stateother State if such a resident is the beneficial owner of the royalties.
Appears in 3 contracts
Samples: France Russia, www.nalog.ru, internationaltaxtreaty.com
Royalties. (1. ) Royalties derived and beneficially owned from a Contracting State by a resident of a the other Contracting State who is the beneficial owner thereof shall be taxable only in that other State.
Appears in 3 contracts
Samples: Agreement, Cyprus Double Taxation Agreement, Cyprus Double Taxation Agreement
Royalties. 1. Royalties derived and beneficially owned by a resident of a Contracting contracting State shall may be taxable only taxed in that State.
Appears in 3 contracts
Samples: tax.gov.ua, www.swissbanking.ch, www.irs.gov
Royalties. (1. ) Royalties derived arising in a Contracting State and beneficially owned by paid to a resident of a the other Contracting State shall be taxable only in that other State, if such resident is the beneficial owner of the royalties.
Appears in 2 contracts
Samples: www.legislation.gov.uk, www.legislation.gov.uk
Royalties. (1. ) Royalties derived arising in a Contracting State and beneficially owned by paid to a resident of a the other Contracting State shall be taxable only in that other State if such resident is the beneficial owner of the royalties and is subject to tax in respect of the royalties in that other Contracting State.
Appears in 2 contracts
Samples: Oman Double Taxation Agreement, www.legislation.gov.uk
Royalties. 1. Royalties derived arising in a Contracting State and beneficially owned by paid to a resident of a the other Contracting State shall be taxable only in that other State, provided such resident is the beneficial owner of the royalties.
Appears in 2 contracts
Royalties. 1. Royalties derived and beneficially owned by a resident of a Contracting State from sources within the other Contracting State shall be taxable only in that the first-mentioned State.
Appears in 2 contracts
Samples: internationaltaxtreaty.com, internationaltaxtreaty.com
Royalties. 1. Royalties arising from sources in a Contracting State which are derived and beneficially owned by a resident of a the other Contracting State shall be taxable only in that other State.
Appears in 1 contract
Samples: internationaltaxtreaty.com
Royalties. 1. ) Royalties derived arising in a Contracting State and beneficially owned by a resident of a the other Contracting State shall be taxable only in that other State.
Appears in 1 contract
Samples: data.parliament.uk
Royalties. 1. Royalties arising in a Contracting State and derived and beneficially owned by a resident of a the other Contracting State shall be taxable only in that Stateother State if such resident is the beneficial owner of the royalties.
Appears in 1 contract
Samples: Agreement
