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 Parties, then his status shall be determined as follows: (a) he shall be deemed to be a resident only of the Party in which he has a permanent home available to him; if he has a permanent home available to him in both Parties, he shall be deemed to be a resident only of the Party with which his personal and economic relations are closer (“centre of vital interests”); (b) if the Party 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 Party, he shall be deemed to be a resident only of the Party in which he has an habitual abode; (c) if he has an habitual abode in both Parties or in neither of them, he shall be deemed to be a resident only of the Party in which he has the right of abode (in the case of the Hong Kong Special Administrative Region) or of which he is a national (in the case of Austria); (d) if he has the right of abode in the Hong Kong Special Administrative Region and is also a national of Austria, or if he does not have the right of abode in the Hong Kong Special Administrative Region nor is he a national of Austria, the competent authorities of the Contracting Parties shall endeavour to settle the question by mutual agreement.

Appears in 6 contracts

Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation, 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 Parties, then his status shall be determined as follows: (a) he shall be deemed to be a resident only of the Contracting Party in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting Parties, he shall be deemed to be a resident only of the Contracting Party with which his personal and economic relations are closer (centre of vital interests); (b) if the Contracting Party 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 Party, he shall be deemed to be a resident only of the Contracting Party in which he has an habitual abode; (c) if he has an habitual abode in both Contracting Parties or in neither of them, he shall be deemed to be a resident only of the Contracting Party of which he is a national (in the case of the Netherlands) or in which he has the right of abode (in the case of the Hong Kong Special Administrative Region) or of which he is a national (in the case of Austria); (d) if he is a national of the Netherlands and has also the right of abode in the Hong Kong Special Administrative Region and or if he is also not a national of Austria, or if the Netherlands nor does he does not have the right of abode in the Hong Kong Special Administrative Region nor is he a national of AustriaRegion, the competent authorities of the Contracting Parties shall endeavour to settle the question by mutual agreement.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

Where by reason of the provisions. of paragraph 1, 1 an individual is a resident of both Contracting Parties, then his status shall be determined as follows: (a) he shall be deemed to be a resident only of the Contracting Party in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting Parties, he shall be deemed to be a resident only of the Contracting Party with which his personal and economic relations are closer (centre of vital interests); (b) if the Contracting Party 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 Party, he shall be deemed to be a resident only of the Party in which he has an habitual abode;Contracting (c) if he has an habitual abode in both Contracting Parties or in neither of them, he shall be deemed to be a resident only of the Contracting Party of which he is a national (in the case of the Netherlands) or in which he has the right of abode (in the case of the Hong Kong Special Administrative Region) or of which he is a national (in the case of Austria); (d) if he is a national of the Netherlands and has also the right of abode in the Hong Kong Special Administrative Region and or if he is also not a national of Austria, or if the Netherlands nor does he does not have the right of abode in the Hong Kong Special Administrative Region nor is he a national of AustriaRegion, the competent authorities of the Contracting Parties shall endeavour to settle the question by mutual agreement.

Appears in 1 contract

Samples: Tax Agreement

Where by reason of the provisions. of paragraph 1, 1 an individual is a resident of both Contracting Parties, then his status shall be determined as follows: (a) he shall be deemed to be a resident only of the Party in which he has a permanent home available to him; if he has a permanent home available to him in both Parties, he shall be deemed to be a resident only of the Party with which his personal and economic relations are closer (centre of vital interests); (b) if the Party 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 Party, he shall be deemed to be a resident only of the Party in which he has an habitual abode; (c) if he has an habitual abode in both Parties or in neither of them, he shall be deemed to be a resident only of the Party in which he has the right of abode (in the case of the Hong Kong Special Administrative Region) or of which he is a national (in the case of AustriaGeorgia); (d) if he has the right of abode in the Hong Kong Special Administrative Region and is also a national of AustriaGeorgia, or if he does not have the right of abode in the Hong Kong Special Administrative Region nor is he a national of AustriaGeorgia, the competent authorities of the Contracting Parties shall endeavour to settle the question by mutual agreement.

Appears in 1 contract

Samples: Inland Revenue (Double Taxation Relief With Respect to Taxes on Income and Capital and Prevention of Tax Evasion and Avoidance) (Georgia) Order

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Where by reason of the provisions. of paragraph 1, 1 an individual is a resident of both Contracting Parties, then his status shall be determined as follows: (a) he shall be deemed to be a resident only of the Party in which he has a permanent home available to him; if he has a permanent home available to him in both Parties, he shall be deemed to be a resident only of the Party with which his personal and economic relations are closer (centre of vital interests); (b) if the Party 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 Party, he shall be deemed to be a resident only of the Party in which he has an habitual abode; (c) if he has an habitual abode in both Parties or in neither of them, he shall be deemed to be a resident only of the Party in which he has the right of abode (in the case of the Hong Kong Special Administrative Region) or of which he is a national (in the case of AustriaEstonia); (d) if he has the right of abode in the Hong Kong Special Administrative Region and is also a national of AustriaEstonia, or if he does not have the right of abode in the Hong Kong Special Administrative Region nor is he a national of AustriaEstonia, the competent authorities of the Contracting Parties shall endeavour to settle the question by mutual agreement.

Appears in 1 contract

Samples: Agreement for the Elimination of Double Taxation

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