Interest. 1. Interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.
Appears in 77 contracts
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other State.
Appears in 68 contracts
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other StateState if such resident is the beneficial owner of the interest.
Appears in 64 contracts
Interest. 1. Interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other Contracting State.
Appears in 32 contracts
Interest. 1. Interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall may be taxable only taxed in that other State.
Appears in 30 contracts
Interest. (1. ) Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other StateState if such resident is the beneficial owner of the interest.
Appears in 26 contracts
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other State, provided such resident is the beneficial owner of the interest.
Appears in 21 contracts
Interest. (1. ) Interest arising in a one of the Contracting State and beneficially owned by States, being interest to which a resident of the other Contracting State shall is beneficially entitled, may be taxable only taxed in that other State.
Appears in 17 contracts
Interest. (1. ) Interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.
Appears in 17 contracts
Samples: Agreement, Artistes and Sportsmen, Double Taxation Agreement
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall shall, if the recipient is the beneficial owner of the interest, be taxable only in that other State.
Appears in 16 contracts
Interest. 1. Interest arising in a Contracting State and beneficially owned by State, being interest to which a resident of the other Contracting State shall is beneficially entitled, may be taxable only taxed in that other State.
Appears in 16 contracts
Samples: Double Taxation Avoidance Agreement, Taxation Avoidance Agreement, Agreement
Interest. 1. Interest arising in a Contracting State and beneficially owned derived by a resident of the other Contracting State shall may be taxable only taxed in that other State.
Appears in 10 contracts
Samples: www.swissbanking.ch, www.unclefed.com, www.irs.gov
Interest. (1. ) Interest arising in a Contracting State and beneficially owned which is derived by a resident of the other Contracting State shall may be taxable only taxed in that other State.
Appears in 7 contracts
Samples: Trinidad and Tobago, Double Taxation Agreement, Double Taxation Avoidance Agreement
Interest. (1. ) Interest arising in a Contracting State which is derived and beneficially owned by a resident of the other Contracting State shall may be taxable only taxed in that other State.
Appears in 7 contracts
Samples: Taxation Avoidance Agreement, assets.publishing.service.gov.uk, 81.144.160.101
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other State, provided that the beneficial owner of the interest is a resident of the other State.
Appears in 5 contracts
Samples: archiv.llv.li, www.llv.li, www.llv.li
Interest. 1. Interest arising in a Contracting State derived and beneficially owned by a resident of the other a Contracting State shall be taxable only in that other State.
Appears in 5 contracts
Samples: www.swissbanking.ch, www.unclefed.com, qi-toolkit.swissbanking.org
Interest. 1. Interest Any interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other StateState if such resident is the beneficial owner of the interest.
Appears in 4 contracts
Samples: internationaltaxtreaty.com, www.parlament.gv.at, www.ris.bka.gv.at
Interest. 1. 1 Interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall may be taxable only taxed in that other State.
Appears in 4 contracts
Samples: archive.treasury.gov.au, internationaltaxtreaty.com, www.aph.gov.au
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State who is the beneficial owner of such interest shall be taxable only in that other Contracting State.
Appears in 4 contracts
Samples: Tax Agreement, auditors.am, gazettes.africa
Interest. 1. Interest arising in a Contracting State which is derived and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.
Appears in 4 contracts
Samples: internationaltaxtreaty.com, www.unclefed.com, qi-toolkit.swissbanking.org
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other Contracting State.
Appears in 3 contracts
Samples: Agreement, www.veritaszim.net, www.bollettinoufficiale.sm
Interest. (1. ) Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other State if such resident is the beneficial owner of the interest and subject to tax in respect of the interest in that other Contracting State.
Appears in 3 contracts
Samples: Oman Double Taxation Agreement, Oman Double Taxation Agreement, www.legislation.gov.uk
Interest. 1. Interest arising in a Contracting State and beneficially owned by a the resident of the other Contracting State shall be taxable only in that other State.
Appears in 3 contracts
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall may be taxable only in that other State.
Appears in 3 contracts
Samples: Agreement, Treaty Series 2012, www.revenue.ie
Interest. (1. ) Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other State.
Appears in 2 contracts
Samples: internationaltaxtreaty.com, www.llv.li
Interest. 1. 1 - Interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall may be taxable only taxed in that other Contracting State.
Appears in 2 contracts
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other State, if such resident is the beneficial owner of the interest.
Appears in 2 contracts
Samples: www.sars.gov.za, cacollege.co.za
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other StateState if such a resident is the beneficial owner of the interest.
Appears in 2 contracts
Samples: internationaltaxtreaty.com, www.nalog.ru
Interest. (1. ) Interest arising in a Contracting State which is derived and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.
Appears in 2 contracts
Samples: assets.publishing.service.gov.uk, www.rsk.is
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other State, provided such resident is the beneficial owner of the interest.
Appears in 2 contracts
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other StateContracting State if such resident is the beneficial owner of the interest.
Appears in 2 contracts
Samples: internationaltaxtreaty.com, mof.ge
Interest. (1. ) Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other State if such resident is the beneficial owner of the interest and is subject to tax in respect of the interest in that other Contracting State.
Appears in 2 contracts
Samples: data.qanoon.om, www.bundesfinanzministerium.de
Interest. (1. ) Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other State, if such resident is the beneficial owner of the interest.
Appears in 2 contracts
Samples: www.legislation.gov.uk, www.legislation.gov.uk
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State who is the beneficial owner of such interest shall be taxable only in that other State.
Appears in 1 contract
Samples: Agreement
Interest. 1. Interest arising in a Contracting State and beneficially beneficially owned by a resident of the other Contracting State shall be taxable only in that other Contracting State.
Appears in 1 contract
Samples: www2.deloitte.com
Interest. (1. ) Interest arising in derived from a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.
Appears in 1 contract
Samples: www.zra.org.zm
Interest. 1. Interest arising from sources in a Contracting State which is derived and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.
Appears in 1 contract
Samples: internationaltaxtreaty.com
Interest. 1. 1 Interest arising in a Contracting State and beneficially owned by whose beneficial ownerpaid to is a resident of the other Contracting State shall may be taxable taxed only in that other State.
Appears in 1 contract
Samples: www.ncilawgroup.com
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall may be taxable only taxed in that other State, if such resident is the beneficial owner thereof.
Appears in 1 contract
Samples: internationaltaxtreaty.com
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable taxed only in that other State, if such resident is the beneficial owner of the interest.
Appears in 1 contract
Samples: www.finanze.it
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other StateState if the person is the beneficial owner of that interest.
Appears in 1 contract
Samples: www.nalog.ru
Interest. 1. Interest arising in a Contracting State and beneficially owned by a resident of the other theother Contracting State shall be taxable only in that other State.
Appears in 1 contract
Samples: Agreement
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other StateState if such resident is the beneficial owner thereof.
Appears in 1 contract
Samples: www.studiocerbone.com
Interest. 1. Interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.
Appears in 1 contract
Samples: internationaltaxtreaty.com
Interest. (1. ) Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State who is the beneficial owner of such interest shall be taxable only in that other State.
Appears in 1 contract
Samples: Kuwait Double Taxation Agreement
Interest. 1. Interest arising in a one Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable is liable to tax only in that other State.
Appears in 1 contract
Samples: internationaltaxtreaty.com
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable taxed only in that other State.
Appears in 1 contract
Samples: internationaltaxtreaty.com
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other State.State if such resident is the beneficial owner of the interest.
Appears in 1 contract
Samples: backoffice3.titanka.com
Interest. 1. Interest arising in a Contracting State and derived by a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of 1. Interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.
Appears in 1 contract
Samples: rocajunyent.com
Interest. ( 1. ) Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State State, kon result if this person is the beneficial owner , shall be taxable only in that other StateState .
Appears in 1 contract
Samples: internationaltaxtreaty.com
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other State‚ provided such resident is the beneficial owner of the interest.
Appears in 1 contract
Samples: static.pmg.org.za
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that the other Contracting State, if the resident is beneficial owner thereof.
Appears in 1 contract
Samples: France Russia
Interest. 1. ) Interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.
Appears in 1 contract
Samples: data.parliament.uk
Interest. (1. ) Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall shall, if the recipient is the beneficial owner of the interest, be taxable only in that other State.
Appears in 1 contract
Samples: www.jlsk-group.com
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall may be taxable only taxed in that other StateState if such resident is the beneficial owner thereof.
Appears in 1 contract
Samples: internationaltaxtreaty.com
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other Contracting State, including loans guaranteed by the government of the other Contracting State or any governmental institution or other entity thereof.
Appears in 1 contract
Samples: internationaltaxtreaty.com
Interest. 1. Interest arising in a Contracting State and beneficially owned derived by a resident of the other Contracting State shall be taxable only in that other StateState if such resident is the beneficial owner of the interest.
Appears in 1 contract
Samples: Agreement
Interest. 1. Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other Contracting State, provided such resident is the beneficial owner of the interest.
Appears in 1 contract
Samples: www.sars.gov.za
Interest. 1. 1.- Interest arising in a Contracting State and beneficially owned by paid to a resident of the other Contracting State shall be taxable only in that other Statestate.
Appears in 1 contract
Samples: internationaltaxtreaty.com