Resident Voorbeeldclausules
Resident. For the purposes of this Convention, the term ‘‘resident of a Con- tracting State’’ means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of man- agement, place of incorporation or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situ- ated therein.
Resident. For the purposes of this Convention, 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 manage- ment, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term does not include any person who is liable to tax in respect only of income from sources in that State.
Resident. For the purposes of this Convention, the term “resident of a Con- tracting State” means:
Resident. For the purposes of this Convention, the term ‘‘resident of one of the States’’ means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
Resident. 1. Au sens de la pre´sente Convention, l’expression ″ re´sident d’un Etat contractant″ de´signe toute personne qui, en vertu de la le´gislation de cet Etat, est assujettie a` l’impoˆt dans cet Etat, en raison de son domicile, de sa re´sidence, de son sie`ge de direction ou de tout autre crite`re de nature analogue. Toutefois, cette expression ne comprend pas les personnes qui ne sont assujetties a` l’impoˆt dans un Etat contractant que pour les revenus de sources situe´es dans cet Etat.
2. Lorsque, selon les dispositions du paragraphe 1er, une personne physique est un re´sident des deux Etats contractants, sa situation est re´gle´e de la manie`re suivante :
a) cette personne est conside´re´e comme un re´sident de l’Etat ou` elle dispose d’un foyer d’habitation permanent; si elle dispose d’un foyer d’habitation permanent dans les deux Etats, elle est conside´re´e comme un re´sident de l’Etat avec lequel ses liens personnels et e´conomiques sont les plus e´troits (centre des inte´reˆts vitaux);
b) si l’Etat ou` cette personne a le centre de ses inte´reˆts vitaux ne peut pas eˆtre de´termine´, ou si elle ne dispose d’un foyer d’habitation permanent dans aucun des Etats, elle est conside´re´e comme un re´sident de l’Etat ou` elle se´journe de fac¸on habituelle;
c) si cette personne se´journe de fac¸on habituelle dans les deux Etats ou si elle ne se´journe de fac¸on habituelle dans aucun d’eux, les autorite´s compe´tentes des Etats contractants tranchent la question d’un commun accord.
3. Lorsque, selon les dispositions du paragraphe 1er, une personne autre qu’une personne physique est un re´sident des deux Etats contractants, elle est conside´re´e comme un re´sident de l’Etat ou` son sie`ge de direction effective est situe´.
Resident. For the purposes of this Agreement, the term “resident of a Party” means:
Resident. For the purposes of this Convention, the term ‘‘resident of a Con- tracting State’’ means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of man- agement, place of incorporation or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situ- ated therein. de Republiek Litouwen en elk gebied grenzend aan de territoriale wate- ren van de Republiek Litouwen waarbinnen, op grond van de wetgeving van Litouwen en in overeenstemming met het internationale recht, de rechten van Litouwen met betrekking tot de zeebodem en de ondergrond daarvan en hun natuurlijke rijkdommen kunnen xxxxxx uitgeoefend;
Resident. For the purposes of this Agreement, the terms “company resident in Sweden” and “company resident in the Netherlands Antilles” mean any company, which under the laws of that Party, is liable to tax therein by reason of its domicile, residence, place of management or any other criterion of a similar nature. The terms “company resident in Sweden” and “company resident in the Netherlands Antilles” do not include any company which is liable to tax in that Party in respect only of income from sources in that Party.
Resident. For the purposes of this Agreement, the term “resident of a Con- tracting Party” means:
Resident. 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 or any other criterion of a similar nature. However this term does not include any person who is liable to tax in a Contracting 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 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 of the State with which his personal and economic relations 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 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, the competent authorities of the Contracting States shall settle the question by mutual agreement.
3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.