Source of Income. Income derived by a resident of one of the Contracting States which, under any one or more of Articles 6 to 8, 10 to 17 and 22, may be taxed in the other Contracting State shall, for the purposes of Article 24 and of the income tax law of that other State, be deemed to be income from sources in that other State.
Appears in 3 contracts
Samples: International Tax Agreements, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Source of Income. Income 1 Income, profits or gains derived by a resident of one of the a Contracting States State which, under any one or more of Articles 6 to 8, 10 to 17 16, 18 and 2220, may be taxed in the other Contracting State shall, shall for the purposes of Article 24 and of the income tax law of that other State, State relating to its tax be deemed to be income arise from sources in that other State.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Source of Income. Income Income, profits or gains derived by a resident of one of the Contracting States which, under any one or more of Articles 6 to 8, 10 to 17 and 2221, may be taxed in the other Contracting State shall, for the purposes of Article 24 23 and of the income tax law laws of that other Statethe respective Contracting States, be deemed to be income from sources in that other State.
Appears in 2 contracts
Source of Income. Income derived by a resident of one of the Contracting States which, under any one or more of Articles 6 to 8, 8 and 10 to 17 and 22, may be taxed in the other Contracting State shallState, shall for the purposes of Article 24 24, and of the income tax law of that other State, be deemed to be income from sources in that other State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Tax Treaty
Source of Income. Income Income, profits or gains derived by a resident of one of the a Contracting States State which, under any one or more of Articles 6 to 8, 8 and 10 to 17 and 2219, may be taxed in the other Contracting State shall, shall for the purposes of Article 24 and of the income tax law of that other State, Contracting State relating to its tax be deemed to be income arise from sources in that other Contracting State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Source of Income. Income derived by a resident of one of the Contracting States which, under any one or more of Articles 6 to 8, 8 and 10 to 17 and 22, may be taxed in the other Contracting State State, shall, for the purposes of Article 24 and of the income tax law of that other State, be deemed to be income from sources in that other State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
Source of Income. Income Income, profits or gains derived by a resident of one of the Contracting States which, under any one or more of Articles 6 to 8, 10 to 17 19 and 22, may be taxed in the other Contracting State shall, for the purposes of Article 24 and of the income tax law of that other Stateeach Contracting State relating to its tax, be deemed to be income from sources in that other State.
Appears in 2 contracts
Samples: International Tax Agreements, Agreement for the Avoidance of Double Taxation
Source of Income. Income Income, profits or gains derived by a resident of one of the a Contracting States State which, under any one or more of Articles 6 to 8, 8 and 10 to 17 and 22, 19 may be taxed in the other Contracting State shall, shall for the purposes of Article 24 and of the income tax law of that other State, Contracting State relating to its tax be deemed to be income arise from sources in that other Contracting State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Source of Income. Income Income, profits or gains derived by a resident of one of the a Contracting States State which, under any one or more of Articles 6 to 8, 10 to 17 19 and 2221, may be taxed in the other Contracting State shall, shall for the purposes of Article 24 and of the income tax law of that other State, Contracting State relating to its tax be deemed to be income from sources in that other Contracting State.
Appears in 1 contract
Samples: International Tax Agreements
Source of Income. Income Profits, income or gains derived by a resident of one of the Contracting States which, under any one or more of Articles 6 to 8, 8 and 10 to 17 19 and 22, Article 23 may be taxed in the other Contracting State shallState, shall for the purposes of Article 24 and of the income tax law law, relating to tax, of that other State, Contracting State be deemed to be income from sources in that other State.
Appears in 1 contract
Samples: International Tax Agreements
Source of Income. Income 1 Income, profits or gains derived by a resident of one of the a Contracting States State which, under any one or more of Articles 6 to 8, 8 and 10 to 17 and 2219, may be taxed in the other Contracting State shall, shall for the purposes of Article 24 and of the income tax law of that other State, Contracting State relating to its tax be deemed to be income from sources in that other Contracting State.
Appears in 1 contract
Samples: International Tax Agreements
Source of Income. Income derived by a resident of one of the a Contracting States State which, under any one or more of Articles 6 to 8, 8 and 10 to 17 and 22, may be taxed in the other Contracting State State, shall, for the purposes of Article 24 and of the income tax law of that other State, be deemed to be income from sources in that other State.
Appears in 1 contract