Taxation Measures Clause Samples
A Taxation Measures clause defines how taxes, duties, or similar governmental charges are handled within the context of an agreement. It typically specifies which party is responsible for paying applicable taxes related to the transaction, such as sales tax, value-added tax, or withholding tax, and may outline procedures for handling tax documentation or reimbursement. This clause ensures clarity and prevents disputes by allocating tax-related responsibilities between the parties, thereby reducing the risk of unexpected financial liabilities.
POPULAR SAMPLE Copied 1 times
Taxation Measures. 1. Except as provided in this Article nothing in this Agreement shall apply to taxation measures.
2. Nothing in this Agreement shall affect the rights and obligations of the Parties under any tax convention. In the event of any inconsistency between the provision of this Agreement and any such convention, the provisions of that convention shall apply to the extent of the inconsistency.
3. Without prejudice to the application of paragraph 2, the disciplines referred to hereinafter shall apply to taxation measures: (a) Article 7 (National Treatment) of Chapter 2 (National Treatment and Market Access for Goods) and such other provisions of this Agreement as are necessary to give effect to that Article to the same extent as does Article III of the GATT 1994; and (b) Article 106 (National Treatment) of Chapter 8 (Trade in Services), subject to the exceptions provided for in Article XIV letters (d) and (e) of the GATS, which are hereby incorporated. 4. The provisions of Article 133 (Expropriation) and Annex 9 (Expropriation) of this Chapter shall apply to taxation measures alleged to be expropriatory. 5. The provisions of Article 139 (Investor-State Dispute Settlement) apply with respect to paragraph 4 of this Article. 6. If an investor invokes Article 133 (Expropriation) and Annex 9 (Expropriation) of this Chapter as the basis of a claim to arbitration according to Article 139 (Investor-State Dispute Settlement), the following procedure shall apply: The investor must first refer to the competent tax authorities described in subparagraph 7(c), at the time that it gives written notice of intent under Article 139 (Investor-State Dispute Settlement), the issue of whether the tax measure concerned involves an expropriation. In case of such referral, the competent tax authorities shall consult. Only if, within 6 months of the referral, they do not reach an agreement that the measure does not involve an expropriation, or in case the competent tax authorities of the Parties fail to consult with each other, the investor may submit its claim to arbitration under Article 139 (Investor-State Dispute Settlement).
Taxation Measures. 1. Nothing in this Agreement shall affect the rights and obligations of either Contracting Party under any tax convention. In the event of any inconsistency between this Agreement and any such convention, that convention shall prevail to the extent of the inconsistency.
2. Articles 2, 3 and 6 shall not apply to taxation measures.
Taxation Measures. (1) Except as set out in this Article, nothing in this Agreement shall apply to taxation measures.
(2) Nothing in this Agreement shall affect the rights and obligations of the Contracting Parties under any tax convention. In the event of any inconsistency between the provisions of this Agreement and any such convention, the provisions of that convention apply to the extent of the inconsistency.
(3) Subject to paragraph (2), a claim by an investor that a tax measure of a Contracting Party is in breach of an agreement between the central government authorities of a Contracting Party and the investor concerning an investment shall be considered a claim for breach of this Agreement unless the taxation authorities of the Contracting Parties, no later than six months after being notified of the claim by the investor, jointly determine that the measure does not contravene such agreement.
(4) Article VIII may be applied to a taxation measure unless the taxation authorities of the Contracting Parties, no later than six months after being notified by an investor that he disputes a taxation measure, jointly determine that the measure is not an expropriation.
(5) If the taxation authorities of the Contracting Parties fail to reach the joint determinations specified in paragraphs (3) and
Taxation Measures. 1. Except as provided in this Article, nothing in this Agreement shall apply to taxation measures.
2. This Agreement shall only grant rights or impose obligations with respect to taxation measures where:
(a) corresponding rights and obligations are also granted or imposed under the WTO Agreement;
(b) they are granted or imposed under Article 8 (Transfers) of Chapter 11 (Investment); or
(c) they are granted or imposed under Article 9 (Expropriation and Compensation) of Chapter 11 (Investment).
3. Where Paragraph 2(b) or {(c) apply, Section B (Investment Disputes between a Party and an Investor) of Chapter 11 (Investment) shall also apply in respect of taxation measures.
4. If there is a dispute described in Article 18.1 (Scope and Definitions) of Chapter 11 (Investment) that may relate to a taxation measure, the relevant Parties, including representatives of their tax administrations, shall hold consultations. Any tribunal established pursuant to Section B (Investment Disputes between a Party and an Investor) of Chapter 11 (Investment) shall accord serious consideration to a joint decision of the relevant Parties as to whether the measure in question is a taxation measure. For this purpose, Article 25.7 (Conduct of the Arbitration) of Chapter 11 (Investment) shall apply mutatis mutandis.
5. Nothing in this Agreement shall affect the rights and obligations of any Party under any tax convention relating to the avoidance of double taxation in force between any of the Parties. In the event of any inconsistency relating to a taxation measure between this Agreement and any such tax convention, the latter shall prevail. Any consultations between the relevant Parties about whether an inconsistency relates to a taxation measure shall be done by the competent tax authorities, as stipulated under the domestic laws and regulations of the relevant Parties. The request for such consultations shall be addressed through the contact points designated in accordance with Article 2 (Communications) of Chapter 16 (Institutional Provisions).
6. Nothing in this Agreement shall oblige a Party to extend to any other Party the benefit of any treatment, preference or privilege arising from any existing or future agreement relating to the avoidance of double taxation or from the provisions on the avoidance of double taxation in any other international agreement or arrangement by which the Party is bound.
7. For the purposes of this Article, taxation measures do not include any import ...
Taxation Measures. The most-favoured-nation treatment granted in accordance with the provisions of this Chapter shall not apply to the tax treatment that Parties are providing or will provide in future on the basis of agreements between the Parties designed to avoid double taxation.
Taxation Measures. 1. Nothing in this Agreement shall impose obligations with respect to taxation measures, except that:
(a) paragraph 2 of Article 4 shall apply to taxation measures;
(b) Article 12 shall apply to the extent that taxation measures involve expropriation as provided for in paragraph 1 of Article 12; and
(c) Articles 16 and 17 shall apply to disputes regarding taxation measures to the extent covered by subparagraphs (a) and (b).
2. Nothing in this Agreement shall affect the rights and obligations of either Contracting Party under tax convention. In the event of any inconsistency between this Agreement and any such convention, that convention shall prevail to the extent of the inconsistency.
Taxation Measures. 1. Except as set out in this Article, this Agreement shall not apply to taxation measures.
2. This Agreement shall not affect the rights and obligations of the Parties under any tax convention. In the event of any inconsistency between this Agreement and any such convention, that convention shall apply to the extent of the inconsistency.
3. This Agreement shall not be construed to require a Party to furnish or allow access to information the disclosure of which would be contrary to the Party's law protecting information concerning the taxation affairs of a taxpayer.
4. Subject to paragraph 2, the provisions of Articles 4 (National Treatment) and 5 (Most Favoured Nation Treatment) shall apply to all taxation measures, other than taxation measures on income, capital gains or on the taxable capital of corporations, except that nothing in those Articles shall apply (2):
(a) to a non-conforming provision of any existing taxation measure, to its continuation or prompt renewal or to its amendment to the extent that the amendment does not decrease its conformity at the time of the amendment with any of those Articles;
(b) to any new taxation measure that is aimed at ensuring the equitable and effective imposition or collection of taxes (including, for greater certainty, any measure that is taken by a Party to ensure compliance with the Party's taxation system or to prevent the avoidance or evasion of taxes) and that does not arbitrarily discriminate between persons, goods or services of the Parties.
5. Provided that the conditions in paragraph 6 are met:
(a) a claim by an investor that a taxation measure of a Party is in breach of an agreement between a central government authority of a Party and the investor concerning an investment shall be considered a claim for breach of this Agreement; and
(b) the provisions of Article 10 (Expropriation) shall apply to taxation measures.
6. An investor may not make a claim pursuant to paragraph 5 unless:
(a) the investor provides a copy of the notice of claim to the taxation authorities of the Parties; and
(b) six months after receiving notification of the claim by the investor, the taxation authorities of the Parties fail to reach a joint determination that, in the case of 5(a), the measure does not contravene such determination, or that, in the case of 5(b), the measure in question is not an expropriation
7. If, in connection with a claim by an investor of a Party or a dispute between the Parties, an issue arises as to whet...
Taxation Measures. 1. Except as set out in this Article, nothing in this Agreement shall apply to taxation measures.
2. Nothing in this Agreement shall affect the rights and obligations of the Contracting Parties under any tax convention or agreement. In the event of any inconsistency between the provisions of this Agreement and any tax convention or agreement, the provisions of that convention or agreement shall prevail.
3. Article VI may be applied to a taxation measure unless the taxation authorities of the Contracting Parties, no later than six months after being notified by an investor who disputes a taxation measure, jointly determine that the measure is not an expropriation.
4. If the taxation authorities of the Contracting Parties fail to reach the joint determinations specified in paragraph (3) within six months after being notified, the investor may submit its claim for resolution under Article XI.
Taxation Measures. 1. For the purposes of this Article:
Taxation Measures. 1. Except as set out in this Article, nothing in this Agreement shall apply to taxation measures.
2. Nothing in this Agreement shall affect the rights and obligations of the Contracting Parties under any tax convention. In the event of any inconsistency between the provisions of this Agreement and any such convention, the provisions of that convention apply to the extent of the inconsistency.
3. Subject to paragraph 2, a claim by an investor that a tax measure of a Contracting Party is in breach of an agreement between the central government authorities of a Contracting Party and the investor concerning an investment shall be considered a claim for breach of this Agreement unless the taxation authorities of the Contracting Parties, no later than six months after being notified of the claim by the investor, jointly determine that the measure does not contravene such agreement.
4. Article VIII may be applied to a taxation measure unless the taxation authorities of the Contracting Parties, no later than six months after being notified by an investor that he disputes a taxation measure, jointly determine that the measure is not an expropriation.Article VIII may be applied to a taxation measure unless the taxation authorities of the Contracting Parties, no later than six months after being notified by an investor that he disputes a taxation measure, jointly determine that the measure is not an expropriation.
5. If the taxation authorities of the Contracting Parties fail to reach the joint determinations specified in paragraphs 3 and 4 within six months after being notified, the investor may submit its claim for resolution under Article XIII.paragraphs 3 and 4 within six months after being notified, the investor may submit its claim for resolution under Article XIII.