Milloin muu kuin luonnollinen henkilö Mallilausekkeet

Milloin muu kuin luonnollinen henkilö. 1 kappaleen määräysten mukaan asuu mo- lemmissa sopimusvaltioissa, on sopimusval- tioiden toimivaltaisten viranomaisten ratkais- tava asia keskinäisin sopimuksin ja määrät- tävä, miten sopimusta sovelletaan tällaiseen henkilöön.

Milloin muu kuin luonnollinen henkilö. 1 kappaleen määräysten mukaan asuu mo- lemmissa sopimusvaltioissa, on sopimusval- tioiden toimivaltaisten viranomaisten ratkais- tava asia keskinäisin sopimuksin ja määrät- tävä, miten sopimusta sovelletaan tällaiseen henkilöön. Tämän henkilön, joka on muu kuin luonnollinen henkilö, kotipaikkaa ratkaista- essa ja määritettäessä on otettava huomioon vuonna 1992 hyväksytyn OECD:n mallive- rosopimuksen 4 artiklan 3 kappaleen määrä- ykset (sellaisina kuin ne kulloinkin ovat muutettuina).

Milloin muu kuin luonnollinen henkilö. 1 kappaleen määräysten mukaan asuu mo- lemmissa sopimusvaltioissa, sopimusvaltioi- den toimivaltaisten viranomaisten on ratkais- tava asia keskinäisin sopimuksin ja määrät- tävä, miten sopimusta sovelletaan tällaiseen henkilöön. 1. For the purposes of this Agreement, the term ’’resident of a Contracting State’’ means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation (registration) or any other criterion of a similar nature, and also includes that State and any statutory body or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State. 2. Where by reason of the provisions of paragraph 1, an individual is a resident of both Contracting States, then his status shall be determined as follows: a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic rela- tions are closer (centre of vital interests); b) if the State 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 State, he shall be deemed to be a resident only of the State in which he has an habitual abode; c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national; d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

Milloin muu kuin luonnollinen henkilö. 1 kappaleen määräysten mukaan asuu mo- lemmissa sopimusvaltioissa, sopimusvaltioi- den toimivaltaisten viranomaisten on ratkais- tava asia keskinäisin sopimuksin ja määrät- tävä, miten sopimusta sovelletaan tällaiseen henkilöön. Tämän henkilön, joka on muu kuin luonnollinen henkilö, kotipaikkaa ratkaista- essa ja määritettäessä on otettava huomioon vuonna 1992 hyväksytyn OECD:n mallive- rosopimuksen 4 artiklan 3 kappaleen mää- räykset (sellaisina kuin ne kulloinkin ovat 1. For the purposes of this Agreement, the term ‘‘resident of a Contracting State’’ means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation (registration) or any other criterion of a similar nature, and also includes that State and any statutory body or local authority thereof. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic rela- tions are closer (centre of vital interests); (b) if the State 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 State, he shall be deemed to be a resident only of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national; (d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.