Taxation. 1. Nothing in this Agreement or in any agreement adopted in implementation of this Agreement shall be construed to prevent the Parties from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested. 2. Nothing in this Agreement or in any agreement adopted in implementation of this Agreement shall be construed to prevent the adoption or enforcement of any measure intended to prevent the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax agreements or domestic fiscal legislation. 3. Nothing in this Agreement shall 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 prevail to the extent of the inconsistency.
Appears in 9 contracts
Samples: Treaty Establishing the Economic and Monetary Community of Central Africa, Interim Economic Partnership Agreement, Interim Agreement Establishing an Economic Partnership Agreement
Taxation. 1. Nothing in this Agreement or in any agreement arrangement adopted in implementation of under this Agreement shall be construed to prevent the Parties from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.
2. Nothing in this Agreement or in any agreement arrangement adopted in implementation of under this Agreement shall be construed to prevent the adoption or enforcement of any measure intended to prevent aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax agreements arrangements or domestic fiscal legislation.
3. Nothing in this Agreement shall 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 prevail to the extent of the inconsistency.
Appears in 7 contracts
Samples: Stepping Stone Economic Partnership Agreement, Stepping Stone Economic Partnership Agreement, Stepping Stone Economic Partnership Agreement
Taxation. 1. Nothing in this Agreement Agreement, or in any agreement arrangement adopted in implementation of under this Agreement Agreement, shall be construed to prevent the Parties EC Party or the SADC EPA States from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.
2. Nothing in this Agreement Agreement, or in any agreement arrangement adopted in implementation of under this Agreement Agreement, shall be construed to prevent the adoption or enforcement of any measure intended to prevent aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax agreements arrangements or domestic fiscal legislation.
3. Nothing in this Agreement shall affect the rights and obligations of the Parties EC Party or the SADC EPA States 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.
Appears in 7 contracts
Samples: Interim Economic Partnership Agreement, Interim Economic Partnership Agreement, Interim Economic Partnership Agreement
Taxation. 1. Nothing in this Agreement Agreement, or in any agreement arrangement adopted in implementation of under this Agreement Agreement, shall be construed to prevent the Parties either Party from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.
2. Nothing in this Agreement Agreement, or in any agreement arrangement adopted in implementation of under this Agreement Agreement, shall be construed to prevent the adoption or enforcement of any measure intended to prevent aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax agreements arrangements or domestic fiscal legislation.
3. Nothing in this Agreement shall affect the rights and obligations of the Parties either 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.
Appears in 5 contracts
Samples: Economic Partnership Agreement, Economic Partnership Agreement, Economic Partnership Agreement
Taxation. 1. Nothing in this Agreement Agreement, or in any agreement arrangement adopted in implementation of under this Agreement Agreement, shall be construed to prevent the Parties a Party from distinguishing, in the application of the relevant provisions of their its fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.
2. Nothing in this Agreement Agreement, or in any agreement arrangement adopted in implementation of under this Agreement Agreement, shall be construed to prevent the adoption or enforcement of any measure intended to prevent aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax agreements arrangements or domestic fiscal legislation.
3. Nothing in this Agreement shall 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 prevail to the extent of the inconsistency.
Appears in 5 contracts
Samples: Economic Partnership Agreement, Economic Partnership Agreement, Economic Partnership Agreement
Taxation. 1. Nothing in this Agreement or in any agreement arrangement adopted in implementation of under this Agreement shall be construed to prevent the Parties EC Party or a Signatory ESA State from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.
2. Nothing in this Agreement or in any agreement arrangement adopted in implementation of under this Agreement shall be construed to prevent the adoption or enforcement of any measure intended to prevent aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax agreements arrangements or domestic fiscal legislation.
3. Nothing in this Agreement shall affect the rights and obligations of the Parties EC Party or a Signatory ESA State 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.
Appears in 3 contracts
Samples: Interim Agreement for Economic Partnership, Interim Agreement Establishing a Framework for an Economic Partnership Agreement, Interim Agreement Establishing a Framework for an Economic Partnership Agreement
Taxation. 1. Nothing in this Agreement Agreement, or in any agreement arrangement adopted in implementation of under this Agreement Agreement, shall be construed to prevent the Parties either Party from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in notin the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.
2. Nothing in this Agreement Agreement, or in any agreement arrangement adopted in implementation of under this Agreement Agreement, shall be construed to prevent the adoption or enforcement of any measure intended to prevent aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax agreements arrangements or domestic fiscal legislation.
3. Nothing in this Agreement shall affect the rights and obligations of the Parties either 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.
Appears in 3 contracts
Samples: Economic Partnership Agreement, Economic Partnership Agreement, Economic Partnership Agreement
Taxation. 1. Nothing in this Agreement or in any agreement arrangement adopted in implementation of under this Agreement shall be construed to prevent the Parties EC Party or a ESA State from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.
2. Nothing in this Agreement or in any agreement arrangement adopted in implementation of under this Agreement shall be construed to prevent the adoption or enforcement of any measure intended to prevent aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax agreements arrangements or domestic fiscal legislation.
3. Nothing in this Agreement shall affect the rights and obligations of the Parties EC Party or ESA State 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.
Appears in 2 contracts
Samples: Interim Agreement Establishing a Framework for an Economic Partnership Agreement, Interim Agreement for Economic Partnership
Taxation. 1. Nothing in this Part of the Agreement or in any agreement arrangement adopted in implementation of under this Agreement shall be construed to prevent the Parties from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.
2. Nothing in this Part of the Agreement or in any agreement arrangement adopted in implementation of under this Agreement shall be construed to prevent the adoption or enforcement of any measure intended to prevent aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax agreements arrangements or domestic fiscal legislation.
3. Nothing in this Part of the Agreement shall affect the rights and obligations of the Parties either 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.
Appears in 2 contracts
Samples: Association Agreement, Association Agreement
Taxation. 1. Nothing in this Agreement or in any agreement accommodation or arrangement adopted in implementation of this Agreement connection with it shall be construed to prevent as preventing the Parties from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.
2. Nothing in this Agreement or in any agreement accommodation or arrangement adopted in implementation of under this Agreement shall be construed to prevent as preventing the adoption or enforcement of any measure intended to prevent the avoidance aimed at preventing tax fraud or evasion of taxes pursuant to the tax provisions of under agreements intended to avoid double taxation or other tax agreements arrangements or domestic fiscal legislation.
3. Nothing in this Agreement shall affect the rights and obligations of the Parties under any tax convention. In the event of any inconsistency between this Agreement and any such a convention, that the convention shall prevail to the extent of the inconsistency.
Appears in 2 contracts
Samples: Economic Partnership Agreement, Economic Partnership Agreement
Taxation. 1. Nothing in this Agreement Agreement, or in any agreement arrangement adopted in implementation of under this Agreement Agreement, shall be construed to prevent the Parties a Party from distinguishing, in the application of the relevant provisions of their its fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.
2. Nothing in this Agreement Agreement, or in any agreement arrangement adopted in implementation of under this Agreement Agreement, shall be construed to prevent the adoption or enforcement of any measure intended to prevent aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax agreements arrangements or domestic fiscal legislation.
3. Nothing in this Agreement shall 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 prevail to the extent of the inconsistency.. PART IX
Appears in 1 contract
Samples: Economic Partnership Agreement
Taxation. 1. Nothing in this This Agreement or in any agreement arrangement adopted in implementation of under this Agreement shall not be construed to prevent as preventing the Parties from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.
2. Nothing in this This Agreement or in any agreement arrangement adopted in implementation of under this Agreement shall not be construed to prevent as preventing the adoption or enforcement of any measure intended to prevent aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax agreements arrangements or domestic fiscal legislation.
3. Nothing in this 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 prevail to the extent of the inconsistency.
Appears in 1 contract
Taxation. 1. Nothing in this Agreement or in any agreement adopted in implementation of this Agreement shall be construed to prevent the Parties from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.
. 2. Nothing in this Agreement or in any agreement adopted in implementation of this Agreement shall be construed to prevent the adoption or enforcement of any measure intended to prevent the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax agreements or domestic fiscal legislation.
3. Nothing in this Agreement shall 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 prevail to the extent of the inconsistency.
Appears in 1 contract
Samples: Interim Agreement