Examples of State of residence in a sentence
Items of income not dealt with in other articles and beneficially owned by a resident of a Contracting State will be taxable only in the State of residence.
Remuneration derived by a resident of a Contracting State as an employee may be taxed by the State of residence, and the remuneration also may be taxed by that other Contracting State to the extent derived from employment exercised (i.e., services performed) in the other Contracting State.
For example, gain derived from shares, other than shares described in paragraphs 2 or 3, debt instruments and various financial instruments, may be taxed only in the State of residence, to the extent such income is not otherwise characterized as income taxable under another article (e.g., Article 10 (Dividends) or Article 11 (Interest)).
If you have registered under your home (England and Wales, Scotland or Northern Ireland) title, you will no longer be able to rely on EU law and the specific EU law Directives to provide your services in the EU, including in the State of your registration.However, you might be able to rely on the provisions of the Trade and Cooperation Agreement applicable to lawyers, taking into account any specific reservations the Member State of residence might have made.
In such a case, only the first-mentioned Contracting State (i.e., the State of residence of the person deriving the income) and not the host State of the permanent establishment or fixed base may tax that income.