Sources 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 16 and 18, may be taxed in the other Contracting State shall for the purpose of Article 23, and of the income tax law of that other State, be deemed to be income from sources in that other State.
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Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
Sources 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 16 and 18, 18 may be taxed in the other Contracting State State, shall for the purpose of Article 23, and of the income tax law of that other State, be deemed to be income from sources in that other State.
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