Activity provision. The foregoing provisions shall not apply where the com- pany is engaged in substantive business operations in the Contracting State of which it is a resident and the relief from taxation claimed from the other Contracting State is with respect to income which is connected with such oper- ations.
Appears in 2 contracts
Samples: www.un.org, www.finanze.it
Activity provision. “The foregoing provisions shall not apply where the com- pany is engaged in substantive business operations in the Contracting State of which it is a resident and the relief from taxation claimed from the other Contracting State is with respect to income which that is connected with such oper- ationsoperations.”
Appears in 2 contracts
Samples: www.ciat.org, tpguidelines.com