PERSONS COVERED BY THE AGREEMENT. The Town recognizes Local 162, Massachusetts Coalition of Police, I.U.P.A., AFL-CIO, as the exclusive representative for the purpose of collective bargaining relative to wages, hours and other conditions of employment, of all police sergeants, police patrolmen (full-time), senior communications officers and communications officers (full and regular part-time) employed by the Town in positions covered by MCR3384 dated May 26, 1983. The TOWN and the UNION agree not to discriminate against employees covered by this Agreement on account of membership or non-membership in the UNION.
PERSONS COVERED BY THE AGREEMENT. The Agreement shall apply to persons who reside in one of the Contracting Parties and who are or have been covered by the legislation referred to in Article 2.
PERSONS COVERED BY THE AGREEMENT. The Town of Xxxxxxx (hereinafter, the “Town”) recognizes Local 150 of the Massachusetts Coalition of Police, I.U.P.A., AFL-CIO, (hereinafter, the “Union”) as the exclusive representative of all Police Sergeants and Patrol Officers (Regular, Full Time) of the Xxxxxxx Police Department, (hereinafter, the “Department”), for purposes of collective bargaining relative to wages, hours, and other conditions of employment.
PERSONS COVERED BY THE AGREEMENT. Paragraph 1 Paragraph 1 of this Article follows the OECD MTC, and specifies that the provisions of the Agreement will apply to persons who are residents of one or both of the Contracting States. The term “resident”, is defined in Article 4. Paragraph 2 Paragraph 2 of this Article is derived from the Base Erosion and Profit Shifting Project (BEPS Project) and deals with income derived by or through an entity or arrangement that is treated as wholly or partly fiscally transparent. It is considered to be income of a resident of a Contracting State but only to the extent that the income is treated, for purposes of taxation by that State, as the income of a resident of that State. The OECD Commentary should, therefore, be followed and also provides extensive guidance which covers the following important aspects in particular issues related to the improper use of treaties: Application of the Agreement to partnerships; Cross-Border issues relating to Collective Investment Vehicles (CIVs); Complications frequently arise when the investors, the CIV and the investment are all located in different countries. In order to address these issues, a section pertaining thereto was introduced into the OECD Commentary in the July 2010 edition. For purposes of the Commentary, the term “CIV” is limited to funds that are widely-held, hold a diversified portfolio of securities and are subject to investor-protection regulation in the country in which they are established:
PERSONS COVERED BY THE AGREEMENT. This Agreement shall apply to persons who have acquired or will acquire right to pension under the legislation of the Republic of Lithuania and the Republic of Latvia and if calculating their pension the Contracting Parties simultaneously take into account the same insurance periods of the former USSR as well as to the family members of such persons whose rights derive from the aforementioned persons.
