With reference to Article 1 (General Scope). Notwithstanding any provision of the Convention, a Contracting State may tax its residents (as determined under Article 4 (Residence)), and by reason of citizenship may tax its citizens, as if the Convention had not come into effect. For this purpose, the term “citizen” shall include a former citizen or long-term resident, but only for a period of 10 years following the loss of such status. The provisions of this paragraph shall not affect:
Appears in 2 contracts
Samples: www.irs.gov, home.treasury.gov
With reference to Article 1 (General Scope). Notwithstanding any provision of the Convention, a Contracting State may tax its residents (as determined under Article 4 (Residence)), and by reason of citizenship may tax its citizens, as if the Convention had not come into effect. For this purpose, the term “citizen” citizen shall include a former citizen or long-term resident, but only for a period of 10 years following the loss of such status. The provisions of this paragraph shall not affect:
Appears in 1 contract
Samples: www.swissbanking.ch
With reference to Article 1 (General Scope). Notwithstanding any provision of the Convention, a Contracting State may tax its residents (as determined under Article 4 (Residence)), and by reason of citizenship may tax its citizens, as if the Convention had not come into effect. For this purpose, the term “citizen” shall include a former citizen or long-long- term resident, but only for a period of 10 years following the loss of such status. The provisions of this paragraph shall not affect:
Appears in 1 contract
Samples: www.sii.cl