Common use of Source of Income Clause in Contracts

Source of Income. (1) 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 and 10 to 19 and Article 23 may be taxed in the other Contracting State, shall for the purposes of the law, relating to tax, of that other Contracting State be deemed to be income from sources in that other State.

Appears in 6 contracts

Samples: Agreement, Agreement, www.legislation.gov.au

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Source of Income. (1) Profits, income or gains Income derived by a resident of one of the Contracting States which, under any one or more of Articles 6 to 8 and 8, 10 to 19 17 and Article 23 22, may be taxed in the other Contracting StateState shall, shall for the purposes of Article 24 and of the law, relating to tax, income tax law of that other Contracting State State, be deemed to be income from sources in that other State.

Appears in 3 contracts

Samples: Agreement, Agreement, www.legislation.gov.au

Source of Income. (1) Profits. 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 and or 10 to 19 and Article 23 18, may be taxed in the other Contracting State, State shall for the purposes of the law, relating to tax, law of that other Contracting State relating to its tax be deemed to be income arise from sources in that other Contracting State.

Appears in 3 contracts

Samples: Agreement, Agreement, www.aph.gov.au

Source of Income. (1) Profits1 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 and 8, 10 to 19 16, 18 and Article 23 20, may be taxed in the other Contracting State, State shall for the purposes of the law, relating to tax, law of that other Contracting State relating to its tax be deemed to be income arise from sources in that other State.

Appears in 3 contracts

Samples: archive.treasury.gov.au, internationaltaxtreaty.com, www.aph.gov.au

Source of Income. (1) ProfitsIncome, 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 and 8, Articles 10 to 19 20 and Article 23 22 may be taxed in the other Contracting State, shall for the purposes of the law, relating to tax, law of that other Contracting State relating to its tax be deemed to be income from sources in that other State.

Appears in 2 contracts

Samples: Agreement, www.legislation.gov.au

Source of Income. (1) Profits, income Income or gains derived by a resident of one of the Contracting States which, under any one or more of Articles 6 7 to 8 and 10 9, 11 to 19 and Article 23 may be taxed in the other Contracting State, shall for the purposes of the law, relating to tax, taxation law of that the other Contracting State be deemed to be income or gains from sources in that the other Contracting State.

Appears in 2 contracts

Samples: Agreement, Agreement

Source of Income. (1) Profits. 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 and 8, 10 to 19 17 and Article 23 19, may be taxed in the other Contracting StateState shall, shall for the purposes of the law, relating to tax, law of that other Contracting State relating to its tax, be deemed to be income arise from sources in that other Contracting State.

Appears in 2 contracts

Samples: archive.treasury.gov.au, www.aph.gov.au

Source of Income. (1) ProfitsIncome, 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 and 8, 10 to 19 and Article 23 22, may be taxed in the other Contracting StateState shall, shall for the purposes of Article 24 and of the law, law of each Contracting State relating to its tax, of that other Contracting State be deemed to be income from sources in that other State.

Appears in 2 contracts

Samples: Agreement, www.legislation.gov.au

Source of Income. (1) Profits. 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 and 10 to 19 and Article 23 19, may be taxed in the other Contracting State, State shall for the purposes of the law, relating to tax, law of that other Contracting State relating to its tax be deemed to be income from sources in that other Contracting State.

Appears in 2 contracts

Samples: Agreement, www.sars.gov.za

Source of Income. (1) ProfitsIncome, 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 and 10 to 19 and Article 23 19, may be taxed in the other Contracting State, State shall for the purposes of the law, relating to tax, law of that other Contracting State relating to its tax be deemed to be income arise from sources in that other Contracting State.. CHAPTER IV

Appears in 2 contracts

Samples: www.aph.gov.au, treasury.gov.au

Source of Income. (1) Profits, income or gains Income derived by a resident of one of the Contracting States which, under any one or more of Articles 6 to 8 and 10 to 19 and Article 23 17 may be taxed in the other Contracting State, shall shall, for the purposes of Article 24 and of the law, relating to tax, income tax law of that other Contracting State State, be deemed to be income from sources in that other State.. CHAPTER IV

Appears in 2 contracts

Samples: Agreement, Taxation Avoidance Agreement

Source of Income. (1) ProfitsIncome, 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 and 8, 10 to 17, 19 and Article 23 22, may be taxed in the other Contracting StateState shall, shall for the purposes of Article 24 and of the law, relating to tax, income tax laws of that other Contracting State the respective States be deemed to be income from sources in that other State.

Appears in 1 contract

Samples: www.legislation.gov.au

Source of Income. (1) Profits, income or gains Income derived by a resident of one of the a Contracting States State which, under any one or more of Articles 6 to 8 and 10 to 19 and Article 23 17 may be taxed in the other Contracting State, shall shall, for the purposes of Article 24 and of the law, relating to tax, income tax law of that other Contracting State State, be deemed to be income from sources in that other State.. CHAPTER IV

Appears in 1 contract

Samples: internationaltaxtreaty.com

Source of Income. (1) Profits1 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 and 8, 10 to 19 and Article 23 21, may be taxed in the other Contracting State, State shall for the purposes of the law, relating to tax, law of that other Contracting State relating to its tax be deemed to be income from sources in that other Contracting State.

Appears in 1 contract

Samples: www.legislation.gov.au

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Source of Income. (1) ProfitsIncome, income profits or gains derived by a bya resident of one of the Contracting States which, under any one or more of Articles 6 to 8 and 8, 10 to 19 and Article 23 22, may be taxed in the other Contracting StateState shall, shall for the purposes of Article 24 and the law, law of each Contracting State relating to its tax, of that other Contracting State be deemed to be income from sources in that other State.

Appears in 1 contract

Samples: peraturan.bkpm.go.id

Source of Income. (1) ProfitsIncome, 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 and 8, 10 to 19 and Article 23 22, may be taxed in the other Contracting StateState shall, shall for the purposes of Article 24 and the law, law of each Contracting State relating to its tax, of that other Contracting State be deemed to be income from sources in that other State.

Appears in 1 contract

Samples: www.legislation.gov.au

Source of Income. (1) Profits1 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 and 10 to 19 and Article 23 19, may be taxed in the other Contracting State, State shall for the purposes of the law, relating to tax, law of that other Contracting State relating to its tax be deemed to be income from sources in that other Contracting State.

Appears in 1 contract

Samples: www.legislation.gov.au

Source of Income. (1) ProfitsIncome, 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 and 8, 10 to 19 17 and Article 23 21, may be taxed in the other Contracting StateState shall, shall for the purposes of Article 23 and of the lawincome tax laws of the respective Contracting States, relating to tax, of that other Contracting State be deemed to be income from sources in that other State.

Appears in 1 contract

Samples: www.legislation.gov.au

Source of Income. (1) 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 and 10 to 19 and Article 23 may be taxed in the other Contracting State, shall for the purposes of the law, relating to tax, of that other Contracting State be deemed to be income from sources in that other StateStates.

Appears in 1 contract

Samples: www.investmentfiji.org.fj

Source of Income. (1) Profits, income or gains Income derived by a resident of one of the Contracting States which, under any one or more of Articles 6 to 8 and 10 to 19 and Article 23 17 may be taxed in the other Contracting State, shall for the purposes of Article 24, and of the law, relating to tax, income tax law of that other Contracting State State, be deemed to be income from sources in that other State.

Appears in 1 contract

Samples: workarea.et-gw.eu

Source of Income. (1) Profits, income or gains Income derived by a resident of one of the Contracting States which, under any one or more of Articles 6 to 8 and 10 to 19 and Article 23 17 may be taxed in the other Contracting State, shall for the purposes of Article 24, and of the law, relating to tax, income tax law of that other Contracting State State, be deemed to be income from sources in that other State.. CHAPTER IV

Appears in 1 contract

Samples: internationaltaxtreaty.com

Source of Income. (1) Profits, income . Income or gains derived by a resident of one of the Contracting States which, under any one or more of Articles 6 7 to 8 and 10 9, 11 to 19 and Article 23 may be taxed in the other Contracting State, shall for the purposes of the law, relating to tax, taxation law of that the other Contracting State be deemed to be income or gains from sources in that the other Contracting State.

Appears in 1 contract

Samples: www.revenue.ie

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