Common use of Where by reason of the provisions Clause in Contracts

Where by reason of the provisions. of paragraph 1 an individual is a resident of both Contracting States, then his case shall be determined in accordance with the following rules: (a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests); (b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) if he has an habitual abode in both Contracting States or in neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

Appears in 3 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement

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Where by reason of the provisions. of paragraph 1 1, an individual is a resident of both Contracting States, then his case status shall be determined in accordance with the following rulesas follows: (a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If ; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (hereinafter referred to as his "centre of vital interests”); (b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) if he has an habitual abode in both Contracting States or in neither of them, the competent authorities of the two Contracting States shall settle the question by mutual agreement.

Appears in 3 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

Where by reason of the provisions. of paragraph 1 an individual is a resident of both Contracting States, then his case status shall be determined in accordance with the following rulesas follows: (a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests); (b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) if he has an habitual abode in both Contracting States or in neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement

Where by reason of the provisions. of paragraph 1 an individual is a resident of both Contracting States, then his case status shall be determined in accordance with the following rules: (a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer closest (centre of vital interests); (b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) if he has an habitual abode in both Contracting States or in neither of them, the competent authorities of the Contracting States shall settle the this question by mutual agreement.

Appears in 2 contracts

Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation

Where by reason of the provisions. of paragraph 1 an individual is a resident of both Contracting States, then his case status shall be determined in accordance with the following rulesas follows: (a) he He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer closest (centre of vital interests); (b) if If the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) if If he has an habitual abode in both Contracting States or in neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

Where by reason of the provisions. of paragraph 1 an individual is a resident of both Contracting States, then his this case shall be determined in accordance with the following rules: (a) he He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer closest (centre of vital interests); (b) if If the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an a habitual abode; (c) if If he has an a habitual abode in both Contracting States or in neither of them, the competent authorities he shall be deemed to be a resident of the Contracting States shall settle the question by mutual agreementState of which he is a national.

Appears in 1 contract

Samples: Income and Capital Tax Convention

Where by reason of the provisions. of paragraph 1 an individual is a resident of both Contracting States, then his case status shall be determined in accordance with the following rules: as follows: (a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer closest (centre of vital interests); ; (b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; ; (c) if he has an habitual abode in both Contracting States or in neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

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Where by reason of the provisions. of paragraph 1 an individual is a resident of both Contracting States, then his case status shall be determined in accordance with the following rules: (a) he a. He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are arc closer (centre of vital interests.); (b) if b. If the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode;. (c) if c. If he has an habitual abode in both bath Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national. d. If he is a national of both Contracting States or of neither of them the competent authorities of the Contracting States shall settle the question by mutual agreement.

Appears in 1 contract

Samples: Double Taxation Agreement

Where by reason of the provisions. of paragraph 1 an individual is a resident of both Contracting States, then his case status shall be determined in accordance with the following rulesas follows: (a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If ; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests); (b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) if he has an habitual abode in both Contracting States or in neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.mutual

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

Where by reason of the provisions. of paragraph 1 an individual is a resident of both Contracting States, then his case status shall be determined in accordance with the following rulesas follows: (a) a. he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests); (b) b. if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) c. if he has an habitual abode in both Contracting States or in neither of them, the competent authorities of the two Contracting States shall settle the question by mutual agreement.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

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