Examples of Jurisdiction of residence in a sentence
Residential StatusResident IndividualNon Resident IndianPerson of Indian OriginForeign National Tick if applicable Residence for tax purposes in jurisdiction(s) outside IndiaISO 3166 Country Code of Jurisdiction of residence Place of birth Tax Identification Number or Equivalent ISO3166 Country Code of Birth 5a.
Paragraph 3(d) provides a more limited version of the reservation in paragraph 3(b), permitting a Party to reserve the right for the entirety of Article 4 not to apply to Covered Tax Agreements that require competent authorities of the Contracting Jurisdictions to endeavour to reach agreement on a single Contracting Jurisdiction of residence for a person other than an individual and that set out the treatment of that person where such an agreement cannot be reached.
Paragraph 3 of Option A should not be read to apply to provisions that grant exclusive taxing rights to the Contracting Jurisdiction of residence with respect to specific types of income, such as provisions that exempt dividends from source taxation.
Paragraph 7 should not be read to replace existing provisions intended to clarify that dividends that would be exempt from tax under the domestic law of the Contracting Jurisdiction of residence would be exempt under the Covered Tax Agreement as well.
Under paragraph 3(b), a Party may reserve the right for the entirety of Article 4 not to apply to Covered Tax Agreements that already require the competent authorities of the Contracting Jurisdictions to endeavour to reach agreement on a single Contracting Jurisdiction of residence.
Existing tie-breaker provisions also include provisions addressing such cases by denying treaty benefits without requiring the competent authorities to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence.
In this way satisfactory results were obtained for 53 elements, including the 10 elements of priority in the European moss survey organized by the UN ICP Vegetation (Harmens et al.2007).
Paragraph 3(c), in contrast, permits a Party to reserve the right for the entirety of Article 4 not to apply to its Covered Tax Agreements that already deny treaty benefits without requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence.
Reservation Pursuant to Article 4(3)(c) of the Convention, Indonesia reserves the right for the entirety of Article 4 not to apply to its Covered Tax Agreements that already address cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by denying treaty benefits without requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence.
Article 4 — Dual Resident EntitiesReservationPursuant to Article 4(3)(b) of the Convention, Ireland reserves the right for the entirety of Article 4 not to apply to its Covered Tax Agreements that already address cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence.