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.
Appears in 4 contracts
Samples: internationaltaxtreaty.com, www.aph.gov.au, www.mofa.go.jp
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.
Appears in 4 contracts
Samples: Taxation Avoidance Agreement, Agreement, www.legislation.gov.au
Source of Income. 1. Income, profits or gains derived by a resident of a one of the Contracting State States which, under any one or more of Articles 6 to 8 and 8, 10 to 1819 and 22, may be taxed in the other Contracting State shall shall, for the purposes of Article 24 and the law of that other each Contracting State relating to its tax tax, be deemed to arise be income from sources in that other Contracting State.
Appears in 2 contracts
Samples: Agreement, Double Taxation Avoidance Agreement
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 18, 16 and 18 may be taxed in the other Contracting State 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.
Appears in 2 contracts
Samples: www.survivefrance.com, www.aph.gov.au
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, 19 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.. CHAPTER IV
Appears in 1 contract
Samples: taxpolicy.ird.govt.nz
Source of Income. 1. Income, profits or gains derived by a resident of a one of the Contracting State States which, under any one or more of Articles 6 to 8 and 8, Articles 10 to 18, 20 and Article 22 may be taxed in the other Contracting State State, shall for the purposes purpose of the law of that other Contracting State relating to its tax tax, be deemed to arise be income from sources in that other Contracting State.
Appears in 1 contract
Samples: www.incometaxindia.gov.in