Common use of FISCAL DOMICILE Clause in Contracts

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who is resident in a Contracting State for tax purposes of that Contracting State.

Appears in 15 contracts

Samples: Agreement, Agreement, Agreement

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FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "resident of a Contracting State" means any person who is resident in a Contracting State for tax purposes of that Contracting State.

Appears in 7 contracts

Samples: Agreement, Agreement, Agreement

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who who, under the law of the State, is resident liable to taxation therein by reason of his residence, place of management or any other criterion of a similar nature. It also includes a partnership, an estate or a trust but only to the extent that the income derived by such person is subject to tax in a Contracting State for tax purposes as the income of a person resident in that Contracting State.

Appears in 6 contracts

Samples: www.iras.gov.sg, www.iras.gov.sg, Taxation Avoidance Agreement

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who is a resident in of a Contracting State for tax purposes of that Contracting State.

Appears in 5 contracts

Samples: www.iras.gov.sg, www.iras.gov.sg, Taxation Avoidance Agreement

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "resident of a Contracting State" means any person who is a resident in a Contracting State for tax purposes of that Contracting State.

Appears in 5 contracts

Samples: Agreement, Agreement, Agreement

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the law of that State, is liable to taxation 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 resident liable to tax in a that Contracting State for tax purposes in respect only of income from sources situated in that Contracting State.

Appears in 5 contracts

Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com, www.iras.gov.sg

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "a resident of a Contracting State" means any person who is resident in a Contracting State for tax purposes of that Contracting State. This term shall not include a permanent establishment of a foreign enterprise which is treated as a resident for tax purposes.

Appears in 4 contracts

Samples: Agreement, Agreement, Agreement

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "resident of a Contracting State" means any person who who, under the law of the State, is resident in liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a Contracting State for tax purposes of that Contracting Statesimilar nature.

Appears in 4 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who is resident in who, under the laws of a Contracting State is treated as a resident of that State for tax purposes of that Contracting Statepurposes.

Appears in 4 contracts

Samples: Agreement, Agreement, Agreement

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "resident of a Contracting State" means any person who is a resident in of a Contracting State for tax purposes in accordance with the taxation laws of that Contracting State.

Appears in 3 contracts

Samples: Agreement, Agreement, Agreement

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "a resident of a Contracting State" means any person who is resident in a Contracting State for tax purposes of that Contracting State.

Appears in 3 contracts

Samples: Taxation Avoidance Agreement, Agreement, Agreement

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "resident of a Contracting State" means any person who is resident in a Contracting State for tax purposes who, under the law of that Contracting State, is liable to taxation therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature.

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement Between Malaysia And, Double Taxation Avoidance Agreement, phl.hasil.gov.my

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who is resident in a Contracting State for tax purposes who, under the law of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

Appears in 2 contracts

Samples: Double Taxation Agreement, www.incometaxindia.gov.in

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the law of that State, is liable to taxation 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 resident liable to tax in a that Contracting State for tax purposes in respect only of income from sources therein or capital situated in that Contracting State.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "resident of a Contracting State" means any person who is resident in a Contracting State for tax purposes who, under the law of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of similar nature.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "" resident of a Contracting StateState " means any person who is a resident in a Contracting State for tax purposes of that Contracting State in accordance with the taxation laws of that State.

Appears in 1 contract

Samples: Double Taxation Agreement

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who is resident in a Contracting State for tax purposes who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

Appears in 1 contract

Samples: Double Taxation Agreement

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FISCAL DOMICILE. 1. For the purposes of this Convention, the Convention the term "" resident of a Contracting StateState " means any person who is resident in a Contracting State for tax purposes under the laws of that Contracting StateState is liable to taxation therein by reason of his domicile, residence, place of head or main office, place of management or any other criterion of a similar nature.

Appears in 1 contract

Samples: Double Taxation Agreement

FISCAL DOMICILE. 1. For the purposes of this Conventionagreement, the term "resident of a Contracting State" means any person who is a resident in a of that Contracting State for tax purposes in accordance with the taxation laws of that Contracting State.

Appears in 1 contract

Samples: www.incometaxindia.gov.in

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "a resident of a Contracting State" means any person who is resident in a Contracting State State" for tax purposes of that Contracting State. This term shall not include a permanent establishment of a foreign enterprise which is treated as a resident for tax purposes.

Appears in 1 contract

Samples: Agreement

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "resident of a Contracting State" State means any person who is resident in a Contracting State for tax purposes who, under the law of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

Appears in 1 contract

Samples: Agreement

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who who, under the law of that State, is resident in a Contracting of that State for tax the purposes of taxation therein by reason of his domicile, residence, place of management or any other criterion applied under the tax laws of that Contracting State.

Appears in 1 contract

Samples: www.incometaxindia.gov.in

FISCAL DOMICILE. 1. For the purposes of this ConventionAgreement, the term "resident of a Contracting State" means any person who is resident in a Contracting State for tax purposes who, under the laws of that Contracting State, is treated as a resident for tax purposes in the Contracting State.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

FISCAL DOMICILE. 1. For the purposes purpose of this Convention, the term "resident of a Contracting State" means any person who, under the law of that State, is liable to taxation 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 resident liable to tax in a that Contracting State for tax purposes in respect only of income from sources therein or capital situated in that Contracting State.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "" resident of a Contracting StateState " means any person who is resident in a Contracting State for tax purposes who, under the laws of that Contracting State, is liable to taxation therein by reason of his domicile, residence, place of management or any other cirterion of similar nature.

Appears in 1 contract

Samples: Double Taxation Agreement

FISCAL DOMICILE. 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who is a resident in a Contracting State for tax purposes of that Contracting State in accordance with the taxation laws of that State.

Appears in 1 contract

Samples: Double Taxation Agreement

FISCAL DOMICILE. 1. For the purposes of this Convention, Convention the term "resident of a Contracting State" means any person who is a resident in a Contracting State for tax purposes of that Contracting State in accordance with the taxation laws of that State.

Appears in 1 contract

Samples: www.incometaxindia.gov.in

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