PERSONS COVERED. This Chapter shall apply to individuals who are residents of one or both of the Contracting Parties.
Appears in 17 contracts
Sources: Agreement for the Exchange of Information for the Purpose of the Prevention of Fiscal Evasion and the Allocation of Rights of Taxation With Respect to Income of Individuals, Agreement for the Exchange of Information for the Purpose of the Prevention of Fiscal Evasion and the Allocation of Rights of Taxation, Tax Information Exchange Agreement