Taxes covered - 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political sub-divisions or local authorities, irrespective of the manner in which they are levied.
Taxes covered - 1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political sub-divisions or local authorities, irrespective of the manner in which they are levied.
Taxes covered - 1. The taxes to which this Agreement shall apply are :
Taxes covered - 1. The existing taxes to which this Convention shall apply are :
Taxes covered - 1. This Convention shall apply are to taxes of income imposed on behalf of each Contracting State, irrespective of manner in which they are levied.
Taxes covered - 1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3. The existing taxes to which the Convention shall apply are in particular: a) (in State A): ………………… b) (in State B): ………………… Article 2 Taxes Covered 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property. 3. The existing taxes to which the Agreement shall apply are: (a) in ……………….: (i) ; (ii) ; (iii) ..............................; and (iv) ; (hereinafter referred to as “.......………... tax”); and (b) in South Africa: (i) the normal tax; (ii) the secondary tax on companies; and (iii) the withholding tax on royalties; (hereinafter referred to as “South African tax”). Article 2
Taxes covered - 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income, all taxes imposed on total income or on elements of income. 3. The existing taxes to which the Agreement shall apply are: (a) in the case of the State of Qatar: - the income tax (hereinafter referred to as "Qatar tax"); and (b) in the case of Sri Lanka : - the income tax, including the income tax based on the turnover of enterprises licensed by the Board of Investment , (hereinafter referred to as "Sri Lanka tax”). 4. The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The Competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective tax laws.
Taxes covered - 1. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital including taxes on gains from alienation of movable or immovable property as well as on capital appreciation.
Taxes covered - 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property. 3. The existing taxes to which the Agreement shall apply are: (a) in South Africa: (i) the normal tax; (ii) the secondary tax on companies; and (iii) the withholding tax on royalties; (hereinafter referred to as “South African tax”); and (b)
Taxes covered - 1. This Agreement shall apply to taxes on income and on property imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on property all taxes imposed on total income, on total property or on elements of income or of property 3. The existing taxes to which this Agreement shall apply are: a) in the case of Qatar: - the income tax (hereinafter referred to as "Qatar tax"). b) in the case of Belarus: (i) the tax on income and profits; (ii) the income tax on individuals; (iii) the tax on immovable property (hereinafter referred to as “Belarusian tax"); 4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.
