Common use of Where by reason Clause in Contracts

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of this Convention, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the Convention.

Appears in 47 contracts

Samples: www.mof.go.jp, www.mof.go.jp, www.mof.go.jp

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Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine settle the question by mutual agreement and determine the Contracting State mode of which application of the Convention to such person shall be deemed to be a resident for the purposes of this Convention, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factorsperson. In the absence of such agreement, such for the purposes of the Convention, the person shall in each Contracting State be deemed not to be entitled to any relief or exemption from tax provided by a resident of the Conventionother Contracting State.

Appears in 22 contracts

Samples: www.zhiyanbao.cn, Taxation Avoidance Agreement, kgd.gov.kz

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of this Conventionthe Agreement, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by this Agreement except to the Conventionextent and in such manner as may be agreed upon by the competent authorities of the Contracting States.

Appears in 18 contracts

Samples: Agreement, Ataf Model Agreement, Agreement

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of this the Convention, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by this Convention except to the Conventionextent and in such manner as may be agreed upon by the competent authorities of the Contracting States.

Appears in 14 contracts

Samples: www.llv.li, opac.oireachtas.ie, www.bundeskanzleramt.gv.at

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of this Convention, having regard to its place of effective management, its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the Convention.

Appears in 9 contracts

Samples: services.bka.gv.at, www.mof.go.jp, www.ris.bka.gv.at

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine settle the question by mutual agreement and determine the Contracting State mode of which application of the Agreement to such person shall be deemed to be a resident for the purposes of this Convention, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factorsperson. In the absence of such agreement, such person shall not be entitled considered to any relief or exemption from tax provided by be a resident of either Contracting State for purposes of enjoying benefits under the ConventionAgreement.

Appears in 8 contracts

Samples: Agreement, Agreement, Agreement

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall endeavour seek to determine by mutual agreement through consultation the Contracting State of which such the person shall be deemed to be a resident for the purposes of this Convention, having regard and, if they are unable so to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreementdetermine, such person shall not be entitled considered to any relief or exemption from tax provided by the be a resident of either Contracting State for purposes of enjoying benefits under this Convention.

Appears in 4 contracts

Samples: www.unclefed.com, www.swissbanking.ch, qi-toolkit.swissbanking.org

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of this ConventionAgreement, having regard to its place of head or main office, its place of registration, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the ConventionAgreement.

Appears in 4 contracts

Samples: Agreement, Agreement, Agreement

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of this ConventionAgreement, having regard to its place of effective management, its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the ConventionAgreement.

Appears in 3 contracts

Samples: Agreement, Agreement, Agreement

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of this the Convention, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by this Convention, except to the Conventionextent and in such manner as may be agreed upon by the competent authorities of the Contracting States.

Appears in 3 contracts

Samples: data.parliament.uk, www.esteri.sm, impotsdirects.public.lu

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of this Convention, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall be deemed not to be entitled a resident of either Contracting State for the purposes of Articles 6 to any relief or exemption from tax provided by the Convention21.

Appears in 3 contracts

Samples: www.mof.go.jp, www.ilajapan.org, www.mofa.go.jp

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of this Conventionthe Agreement, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by this Agreement except to the Conventionextent and in such manner as may be agreed upon by the competent authorities of the Contracting State.

Appears in 2 contracts

Samples: Ataf Model Agreement, Model Tax Agreement

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to determine by mutual agreement the Contracting State mode of which such person shall be deemed application of the Agreement to be a resident for the purposes of this Convention, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factorsperson. In the absence of such agreementagreement by the competent authorities of the Contracting States, such the person shall not be entitled to any relief or exemption from tax provided by the ConventionAgreement.

Appears in 2 contracts

Samples: South African Revenue, Agreement

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Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such that person shall be deemed to be a resident for the purposes of this Convention, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such mutual agreement, such the person shall not be entitled to any relief reduction or exemption from of tax provided by the Convention.

Appears in 2 contracts

Samples: www.mof.go.jp, www.mofa.go.jp

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed considered to be a resident for the purposes of this Convention, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such mutual agreement, such that person shall not be entitled to claim any relief or exemption from tax provided by the this Convention.

Appears in 2 contracts

Samples: relotax.co.il, www.treaty-accord.gc.ca

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour endeavor to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of this Conventionthe Agreement, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by this Agreement except to the Conventionextent and in such manner as may be agreed upon by the competent authorities of the Contracting State.

Appears in 1 contract

Samples: Agreement

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of this the Convention, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the this Convention.

Appears in 1 contract

Samples: treasury.gov.au

Where by reason. of the provisions of paragraph 1 1, a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement to settle the question of which Contracting State of which such person shall be deemed to be considered as a resident only of for the purposes of this the Convention, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by this Convention except to the Conventionextent and in such manner as may be agreed upon by the competent authorities of the Contracting States.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of this Conventionthe Agreement, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the ConventionAgreement except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting States.

Appears in 1 contract

Samples: www.esteri.sm

Where by reason. of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes purpose of this the Convention, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by this Convention except to the Conventionextent and in such manner as may be agreed upon by the competent authorities of the Contracting States.

Appears in 1 contract

Samples: archiv.llv.li

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