Common use of RESIDENT Clause in Contracts

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 60 contracts

Samples: Taxation Avoidance Agreement, Agreement, Agreement

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RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 22 contracts

Samples: Agreement, Agreement, Agreement

RESIDENT. 1. For the purposes of this AgreementConvention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources in that State.

Appears in 13 contracts

Samples: Double Taxation Avoidance Agreement, Taxation Avoidance Agreement, workarea.et-gw.eu

RESIDENT. 1. For the purposes of this AgreementConvention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 10 contracts

Samples: Norway, Luxembourg Russia, internationaltaxtreaty.com

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of registration or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 9 contracts

Samples: Taxation Avoidance Agreement, Agreement, Agreement

RESIDENT. 1. For the purposes of this AgreementConvention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources in that State.

Appears in 9 contracts

Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, subdivision or local authority thereof or any statutory body thereofbody.

Appears in 9 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person 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, and also includes that Contracting State and any political administrative subdivision, local authority or statutory body thereof.

Appears in 8 contracts

Samples: Taxation Avoidance Agreement, Agreement, Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his that person’s domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 7 contracts

Samples: Agreement, Agreement, Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivisionState, a local authority or statutory body thereof.

Appears in 7 contracts

Samples: Taxation Avoidance Agreement, Agreement, Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, nature and also includes that State and any political subdivision, subdivision or local authority or statutory body thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.

Appears in 6 contracts

Samples: Taxation Agreement, Agreement, Treaty Series

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 6 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

RESIDENT. 1. For the purposes of this AgreementConvention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his residence, domicile, residencecitizenship, place of management management, place of incorporation, or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 5 contracts

Samples: home.treasury.gov, home.treasury.gov, www.emta.ee

RESIDENT. 1. For the purposes of this AgreementConvention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.

Appears in 5 contracts

Samples: www.dfa.ie, www.emta.ee, www.dfa.ie

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 5 contracts

Samples: www.orandcconsultants.com, nairametrics.com, internationaltaxtreaty.com

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of registration or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 5 contracts

Samples: Agreement, Agreement, Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation or registration, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 5 contracts

Samples: Agreement, Agreement, Agreement

RESIDENT. 1. For the purposes of this AgreementConvention, the term "resident of a Contracting State" means any person who, under the laws law of that State, is liable to tax therein by reason of his domicile, residence, place of management management, or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources situated in that State.

Appears in 5 contracts

Samples: www.finanze.gov.it, workarea.et-gw.eu, mattarlaw.com

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources situated in that State.

Appears in 4 contracts

Samples: Agreement, Agreement, Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority in respect only of income from sources in that State or statutory body thereofcapital situated therein.

Appears in 4 contracts

Samples: Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State State, a Land and any political subdivision, subdivision or local authority or statutory body thereof.

Appears in 4 contracts

Samples: Agreement, Agreement, Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of management head office, place of effective management, or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 4 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, www.electronicpublications.org

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.

Appears in 3 contracts

Samples: Treaty Series 2011, internationaltaxtreaty.com, www.rs.ge

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision, subdivision or local authority or statutory body thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.

Appears in 3 contracts

Samples: Treaty Series 2012, www.revenue.ie, www.nalog.ru

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of registration, place of incorporation, place of management or any other criterion of a similar nature. This term, and also includes however, does not include any person who is liable to tax in that State and any political subdivision, local authority in respect only of income from sources in that State or statutory body thereofcapital situated therein.

Appears in 3 contracts

Samples: Taxation Avoidance Agreement, mof.gov.il, trungtamwto.vn

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources in that State.

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, Agreement, Mutual Agreement Procedure

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, who is liable to tax therein as a resident for tax purposes of that Contracting State by reason of his domicile, residence, place of head office, place of control and management or any other criterion of a similar nature, and also includes nature in accordance with the tax law of that State and any political subdivision, local authority or statutory body thereofContracting State.

Appears in 3 contracts

Samples: Agreement, Agreement, Agreement

RESIDENT. 1. For the purposes of this AgreementConvention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of incorporation, or any other criterion of a similar nature, and also includes that State and any political subdivisionprovided, local authority or statutory body thereof.however, that:

Appears in 3 contracts

Samples: www.swissbanking.org, www.studiomodolo.it, www.swissbanking.ch

RESIDENT. 1. For the purposes purpose of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes . The term does not include any person who is liable to tax in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources in that State.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, internationaltaxtreaty.com

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes . But this term does not include any person Who is liable to tax in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources in that State.

Appears in 2 contracts

Samples: Agreement, Double Taxation Avoidance Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivisionState, local authority or statutory body thereof.

Appears in 2 contracts

Samples: Agreement, Agreement

RESIDENT. 1. For the purposes of this AgreementConvention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 2 contracts

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

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of head office, place of registration, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, or local authority or statutory body thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.

Appears in 2 contracts

Samples: Double Taxation Agreement, Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management effective management, place of head office or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources in that State.

Appears in 2 contracts

Samples: Agreement, www.dfa.ie

RESIDENT. 1. For the purposes purpose of this Agreement, the term "resident of a Contracting State" means any person who, under the laws who is resident in a Contracting State for tax purposes of that Contracting State, is liable to tax therein by reason and includes the Government of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision, local authority or statutory body thereof.

Appears in 2 contracts

Samples: Agreement, Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a .a Contracting State" means any person who, under the laws of that State, State is liable to tax therein by reason of his domicile, residence, place of management effective management, head office or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 2 contracts

Samples: Agreement, Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his that person’s domicile, residence, place of registration, place of management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision, local authority or statutory body thereof.

Appears in 2 contracts

Samples: Agreement, Agreement

RESIDENT. 1. For the purposes purpose of this Agreement, the term "resident of resident", in relation to a Contracting State" , means any a person who, under the laws of that State, who is fully liable to tax therein by reason of his domicile, residence, place being a resident of management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereofunder the tax law of that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that that. State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. This term however, and also includes does not include any person who is liable to tax in that State and any political subdivision, local authority in respect only of income from sources in that State or statutory body thereofproperty situated therein.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, or administrative territorial subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or statutory body thereofcapital situated therein.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "" resident of a Contracting StateState " means any person who, under the laws of that StateState , is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority in respect only of income from sources in that State or statutory body thereofcapital situated therein.

Appears in 1 contract

Samples: Agreement

RESIDENT. (1. ) For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, subdivision or local authority or statutory body thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of management management, place of registration (incorporation) or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: www.ujp.gov.mk

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, legal head office, place of management or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority or statutory body thereofstate in respect only of income from sources situated in that State.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management head office, place of incorporation or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources in that State.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office, place of incorporation, place of control and management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: www.gov.il

RESIDENT. 1. For the purposes of this Agreement, Agreement the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his the person's domicile, residence, place of management management, place of registration or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: internationaltaxtreaty.com

RESIDENT. 1. 1 For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivisionState, local authority or statutory body thereof.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision, statutory body or local authority or statutory body thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management head office, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: aopsglobal-ng.com

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" ’’ means any person who, under the laws of that State, is liable to tax therein by reason of his that person’s domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, subdivision or local authority or statutory body thereof.

Appears in 1 contract

Samples: www.gov.za

RESIDENT. 1. For the purposes of this AgreementConvention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable subject to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: internationaltaxtreaty.com

RESIDENT. 1. For the purposes of this Agreement, Agreement the term "resident of a Contracting State" means any person who, under the laws law of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of registration or any other criterion of a similar nature, and also includes that State and any political subdivision, subdivision or local authority or statutory body thereof.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. 1- For the purposes purpose of this Agreement, the term "resident of a Contracting State" State means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of effective management or any other criterion of a similar nature, and also includes but this term does not include any person who is liable to tax in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources in that State.

Appears in 1 contract

Samples: download1.fbr.gov.pk

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of registration, place of incorporation or any other criterion of a similar nature, and also includes . But this term does not include any person is liable to tax in that State and any political subdivision, local authority in respect only of income from sources in that State or statutory body thereofcapital situated therein.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation or registration, place of management or any other criterion of a similar nature, and also includes that State and any political subdivisionsubdivision thereof. This term, local authority however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or statutory body thereofcapital therein.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, registered office, place of management effective management, or any other criterion of a similar nature, and also includes that State and any political subdivision, subdivision or local authority or statutory body thereof. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this AgreementConvention, the term "resident of a Contracting State" means any person who, under the laws law of that State, is liable to tax taxation therein by reason of his domicile, residence, place of management management, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

RESIDENT. 1. For the purposes of this Agreement, Agreement the term "resident of a Contracting State" means any person who, who under the laws of that State, the State is liable to tax therein by reason of his domicile, residence, place of management management, or any other criterion criteria of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: www.rs.ge

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management incorporation, place of registration or any other criterion of a similar nature, and also includes that State and any political subdivision, administrative subdivision or local authority or statutory body thereof.

Appears in 1 contract

Samples: Agreement

RESIDENT. § 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority in respect only of income from sources in that State or statutory body thereofcapital situated therein.

Appears in 1 contract

Samples: internationaltaxtreaty.com

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RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of effective management or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that contracting State, is liable to tax therein by reason of his domicile, residence, place of head office or place of effective management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation (or registration), place of management or any other criterion of a similar nature, and . The term also includes that State and any political subdivision, local authority or statutory body thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, who under the laws of that State, State is liable to tax therein by reason of his domicile, residence, place of management management, place of registration or any other criterion of a similar nature, and also includes that State and any political subdivision, administrative subdivision or local authority or statutory body thereoftherefor.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management incorporation, place of management, principal place of business or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of registration or any other criterion of a similar nature, nature and also includes that State and any political subdivision, or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or statutory body thereofproperty situated therein.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of management location of the head office or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: www.nalog.ru

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management registration or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority in respect only of income from sources in that State or statutory body thereofcapital situated therein.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, nature and also includes that State and any political subdivision, local authority or statutory body thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.

Appears in 1 contract

Samples: Mauritius Double Taxation Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office or effective management or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources in that State.

Appears in 1 contract

Samples: download1.fbr.gov.pk

RESIDENT. 1. For the purposes of this Agreement, Agreement the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason reasons of his domicile, residence, place of management or any other criterion of a similar nature. FBR, and also includes that State and any political subdivision, local authority or statutory body thereof.Government of Pakistan

Appears in 1 contract

Samples: download1.fbr.gov.pk

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. This term, and also includes however, does not include any person who is liable to tax in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources in that State.

Appears in 1 contract

Samples: www.burs.org.bw

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, subdivisions or local authority or statutory body thereof.

Appears in 1 contract

Samples: internationaltaxtreaty.com

RESIDENT. 1. For the purposes of this Agreement, Agreement the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason reasons of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. This term however, and also includes does not include any person who is liable to tax in that State and any political subdivision, local authority in respect only of income from sources in that State or statutory body thereofproperty situated therein.

Appears in 1 contract

Samples: internationaltaxtreaty.com

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person 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 head office, place of effective management, of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: www.gtakorea.org

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management registration, place of incorporation, or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority in respect only of income from sources in that State or statutory body thereofcapital situated therein.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that ofthat State, is liable to tax therein by reason of his domicile, residence, duration of his stay, place of management or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority in respect only of income from sources in that State or statutory body thereofcapital situated therein.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, who under the laws of that State, the State is liable to tax therein by reason of his domicile, residence, place of management registration, or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources in that State situated therein.

Appears in 1 contract

Samples: Tax Agreement

RESIDENT. (1. ) For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority in respect only of income from sources in that State or statutory body thereofcapital situated therein.

Appears in 1 contract

Samples: www.midlandconsult.com

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that state in respect only of income from sources in that State and any political subdivision, local authority or statutory body thereofcapital situated therein.

Appears in 1 contract

Samples: www.ujp.gov.mk

RESIDENT. 1. ) For the purposes of this Agreement, the term "« resident of a Contracting State" State » means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management mana- gement or any other criterion of a similar nature, nature and also includes that State and any political subdivision, subdivision or local authority or statutory body thereofthe- reof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.

Appears in 1 contract

Samples: Rwanda

RESIDENT. 1. For the purposes of this Agreement, the term "resident ―resident of a Contracting State" State‖ means any person 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, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: Mauritius Double Taxation Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is treated as a resident for tax purposes in that Contracting State. But this term does not include any person who is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources in that State.

Appears in 1 contract

Samples: gtakorea.org

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management registration as legal entity or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: www.nalog.ru

RESIDENT. 1. For 1.For the purposes of this AgreementConvention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: internationaltaxtreaty.com

RESIDENT. 1. For the purposes of this Agreement, the term "" resident of a Contracting StateState " means any person who, under the laws of t that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a crit similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: internationaltaxtreaty.com

RESIDENT. 1. For the purposes of this Agreement, the term "" resident of a Contracting StateState " means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: Double Taxation Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management management, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.

Appears in 1 contract

Samples: Agreement

RESIDENT. (1. ) For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income or statutory body thereofcapital gains from sources in that State or capital situated therein.

Appears in 1 contract

Samples: www.nyansa-africa.com

RESIDENT. 1. For the purposes purpose of this Agreement, the term "resident Resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management head office, place of management, or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, duration of his stay, place of management or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority in respect only of income from sources in that State or statutory body thereofcapital situated therein.

Appears in 1 contract

Samples: mof.ge

RESIDENT. 1. For the purposes of this Agreement, Agreement the term terms "resident of a Contracting State" means and "resident of the other Contracting State" mean any person who, under the laws of that Contracting State, is liable to tax taxation therein by reason of his domicileresidence, residencepermanent abode, place of management registration or any other criterion of a similar nature. This term, and also includes however, does not include any person who is liable to tax in a Contracting State only in respect of income from sources in that State and any political subdivision, local authority or statutory body thereofcapital situated therein.

Appears in 1 contract

Samples: www.nalog.ru

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of registration as a legal entity, place of effective management or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources in that State.

Appears in 1 contract

Samples: www.nalog.ru

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management residence or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority in respect only of income from sources in that State or statutory body thereofcapital situated therein.

Appears in 1 contract

Samples: auditors.am

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws law of that State, is liable to tax taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. However, and also includes this term does not include the residents who are liable to tax in that State and any political subdivision, local authority only in respect of income from sources in that State or statutory body thereofproperties situated in that State.

Appears in 1 contract

Samples: Agreement

RESIDENT. 1. For the purposes purpose of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of registration, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 1 contract

Samples: www.nalog.ru

RESIDENT. 1. For the purposes of this Agreement, the term "«resident of a Contracting State" » means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, subdivision or local authority or statutory body thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, legal head office (registered office), place of management or any other criterion of a similar nature, and also includes . But this term does not include any person who is liable to tax in that State and any political subdivision, local authority or statutory body thereofin respect only of income from sources in that State.

Appears in 1 contract

Samples: Agreement

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