Common use of Source of Income Clause in Contracts

Source of Income. 1. Income, profits or gains derived by a resident of a Contracting State which, under any one or more of Articles 6 to 8 and 10 to 18, may be taxed in the other Contracting State shall for the purposes of the law of that other Contracting State relating to its tax be deemed to arise from sources in that other Contracting State. 2. Income, profits or gains derived by a resident of a Contracting State which, under any one or more of Articles 6 to 8, 10 to 18 and 20, may be taxed in the other Contracting State shall for the purposes of Article 25 and of the law of the first-mentioned Contracting State relating to its tax be deemed to arise from sources in the other Contracting State.

Source of Income. 1. Income, profits or gains derived by a resident of a Contracting State which, under any one or more of Articles 6 to 8 and or 10 to 18, may be taxed in the other Contracting State shall for the purposes of the law of that other Contracting State relating to its tax be deemed to arise from sources in that other Contracting State. 2. Income, profits or gains derived by a resident of a Contracting State which, under any one or more of Articles 6 to 8, 8 or 10 to 18 and 2018, may be taxed in the other Contracting State shall for the purposes of Article 25 22 and of the law of the first-mentioned Contracting State relating to its tax be deemed to arise from sources in the other Contracting State.

Source of Income. 1. Income, profits or gains derived by a resident of a Contracting State which, under any one or more of Articles 6 to 8 and 8, 10 to 1819 and 21, may be taxed in the other Contracting State shall for the purposes of the law of that other Contracting State relating to its tax be deemed to arise be income from sources in that other Contracting State. 2. Income, profits or gains derived by a resident of a Contracting State which, under any one or more of Articles 6 to 8, 10 to 18 19 and 2021, may be taxed in the other Contracting State shall for the purposes of Article 25 23 and of the law of the first-mentioned firstmentioned Contracting State relating to its tax be deemed to arise be income from sources in the other Contracting State.

Source of Income. (1. Income, profits ) Income or gains derived by a resident of a one of the Contracting State States which, under any one or more of Articles 6 7 to 8 9, 11 to 19 and 10 to 18, Article 23 may be taxed in the other Contracting State State, shall for the purposes of the taxation law of that the other Contracting State relating to its tax be deemed to arise be income or gains from sources in that the other Contracting State. (2. Income, profits ) Income or gains derived by a resident of a one of the Contracting State States which, under any one or more of Articles 6 7 to 89, 10 11 to 18 19 and 20, Article 23 may be taxed in the other Contracting State State, shall for the purposes of Article 25 and of the taxation law of the first-mentioned Contracting State relating to its tax be deemed to arise be income or gains from sources in the other Contracting State.

Source of Income. 1. Income, profits Income or gains derived by a resident of a one of the Contracting State States which, under any one or more of Articles 6 7 to 8 9, 11 to 19 and 10 to 18, Article 23 may be taxed in the other Contracting State State, shall for the purposes of the taxation law of that the other Contracting State relating to its tax be deemed to arise be income or gains from sources in that the other Contracting State. 2. Income, profits Income or gains derived by a resident of a one of the Contracting State States which, under any one or more of Articles 6 7 to 89, 10 11 to 18 19 and 20, Article 23 may be taxed in the other Contracting State State, shall for the purposes of Article 25 and of the taxation law of the first-mentioned Contracting State relating to its tax be deemed to arise be income or gains from sources in the other Contracting State.