Common use of With reference to Article 1 (General Scope) Clause in Contracts

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

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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

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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

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