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 status shall be determined as follows: (a) he shall be deemed to be 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 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, 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. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. If the place of effective management can not be determined, then the competent authorities of the Contracting States shall settle the question by mutual agreement.

Appears in 3 contracts

Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, 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 residential status for the purposes of the Agreement shall be determined as followsin 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 , 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 closest 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, 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. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. If the place of effective management can not be determined, then the competent authorities of the Contracting States shall settle determine the question by mutual agreement.

Appears in 2 contracts

Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income

Where by reason of the provisions. of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident only 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 StatesSates, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closest 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 only 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, he shall be deemed to be a resident only of the Contracting State of which he is a national; (d) if he is a national the residence status of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. Where by reason of an individual cannot be determined in accordance with the provisions of paragraph 1 a person other than an individual is a resident of both Contracting Statessub-paras (a), then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. If the place of effective management can not be determined(b) and (c) above, then the competent authorities of the two Contracting States shall settle the this 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 status this case shall be determined as followsin 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 closest (hereinafter referred to as his β€œcentre 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, 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. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. If the place of effective management can not be determined, then the competent authorities of the Contracting States shall settle the question by mutual agreement.

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 status shall be determined 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 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, 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. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. If the place of effective management can not be determined, then 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, States then his status shall be determined 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 closest 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 of which he has an habitual abode; (c) if he has an habitual abode in both 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. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. If the place of effective management can not be determined, then 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 residential status shall be determined as followsin 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 closest 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 does not have 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, 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 o f them, the competent authorities of the Contracting States shall settle the question by mutual agreement. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. If the place of effective management can not be determined, then 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 status this case shall be determined as followsin accordance with the following rules: (a1) 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 closest (centre of vital interests); (b2) 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; (c3) if If he has an a habitual abode in both 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; (d4) if he Notwithstanding the provisions of subparagraphs (1), (2) and (3): (a) Wage-earners and salaried persons who are employed on a boat engaged in inland waterways transport and operated in international traffic and whose only permanent home is aboard that boat shall be deemed to be residents of the Contracting State in which the place of effective management of the enterprise operating the boat is situated; (b) Boatmen whose only permanent home is aboard a boat which they operate in international traffic shall be deemed to be residents of the Contracting State of which they are nationals; (5) If an individual to whom subparagraph (3) or subparagraph (4) (b) applies 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. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. If the place of effective management can not be determined, then the competent authorities of the Contracting States shall settle the question by mutual agreement.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

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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 status the question shall be determined as followssettled according to the following rules: (a) he such person 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 closest closer (hereinafter referred to as "centre of vital interests"); (b) if the Contracting State in which he such person has his centre center 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 such person has an habitual abode in both 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 such person 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. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. If the place of effective management can not be determined, then 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 1, an individual is a resident of both Contracting States, then his residential status for the purposes of this Convention shall be determined as followsin accordance with the following rules: (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 closest closer (hereinafter referred to as his " centre of vital interestsinterests "); (b) b. if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has does not have 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, he shall be deemed to be a resident of the Contracting State of which he is a national; (d) 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. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. If the place of effective management can not be determined, then 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 status shall be determined 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 closest (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, 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. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. If the place of effective management can not be determined, then the competent authorities of the Contracting States shall settle the question by mutual agreement.

Appears in 1 contract

Samples: Tax Treaty

Where by reason of the provisions. of paragraph 1 of this Article an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) a. he shall be deemed to be a resident only 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 the Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closest 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 does not have a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an a habitual abode; (c) c. if he has an a habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a nationalna?tional; (d) 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. . e. Where by reason of the provisions of paragraph 1 of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated. 1. If For the purposes of this Convention, the term "Permanent Establishment" means a fixed place of effective management can not be determinedbusiness through which the business of an enterprise is wholly or partly carried on. 2. The term "permanent establishment" includes especially: a. a place of management; b. a branch; c. an office; d. a factory; e. a workshop; f. a mine, then the competent authorities a gas well, a quarry or any other place of the Contracting States shall settle the question by mutual agreementextraction of natural resources.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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