Common use of Where Clause in Contracts

Where. (a) an enterprise of a Contracting State par- ticipates directly or indirectly in the manage- ment, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capi- tal of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or im- posed between the two enterprises in their commercial or financial relations which differ som skulle ha avtalats mellan av varandra obe- roende företag, får all inkomst, som utan så- dana villkor skulle ha tillkommit det ena före- taget men som på grund av villkoren i fråga inte tillkommit detta företag, inräknas i detta företags inkomst och beskattas i överensstäm- melse därmed.

Where. (a) an enterprise of a Contracting State par- ticipates directly or indirectly in the manage- ment, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capi- tal of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or im- posed imposed between the two enterprises in their commercial or financial relations which differ som skulle ha avtalats mellan av varandra obe- roende företagfrom those which would be made between in- dependent enterprises, får all inkomstthen any profits which would, som utan så- dana villkor skulle ha tillkommit det ena före- taget men som på grund av villkoren i fråga but for those conditions, have accrued to one of the enterprises, but, by reason of inte tillkommit detta företag, inräknas i detta företags inkomst och beskattas i överensstäm- melse därmed.

Where. (a) an enterprise of a Contracting State par- ticipates parti- cipates directly or indirectly in the manage- ment, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capi- tal capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or im- posed between the two enterprises in their commercial or financial relations which differ som skulle ha avtalats mellan av varandra obe- roende företagfrom those which would be made between in- dependent enterprises, får all inkomst, som utan så- then any profits which dana villkor skulle ha tillkommit det ena före- taget men som på grund av villkoren i fråga inte tillkommit detta företag, inräknas i detta företags inkomst och beskattas i överensstäm- melse därmed.

Where. (a) an enterprise of a Contracting State par- ticipates participates directly or indirectly in the manage- mentmanagement, control or capital of an enterprise enter- prise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capi- tal capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or im- posed imposed between the two enterprises in their commercial or financial relations which differ som skulle ha avtalats mellan av varandra obe- roende företagfrom those which would be made between independent enterprises, får all inkomst, then any som utan så- dana sådana villkor skulle ha tillkommit det ena före- taget företaget men som på p grund av villkoren i fråga inte tillkommit detta företag, inräknas i detta företags inkomst och beskattas be- skattas i överensstäm- melse överensstämmelse därmed.