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 or administrative subdivision or local authority or statutory body thereof.

Appears in 6 contracts

Samples: Agreement, Taxation Avoidance Agreement, Agreement

AutoNDA by SimpleDocs

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 or administrative subdivision or local authority or statutory body thereof.

Appears in 6 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 nature, and also includes that State and State, any political or administrative subdivision or subdivision, local authority or a statutory body thereof.

Appears in 6 contracts

Samples: Double Taxation Avoidance Agreement, 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 management, place of registration or any other criterion of a similar nature and also includes nature. This term, however, does not include any person who is liable to tax in that State and any political in respect only of income from sources in that State or administrative subdivision or local authority or statutory body thereofcapital situated therein.

Appears in 6 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 nature, and also includes that State and any political or administrative subdivision or subdivision, local authority or statutory body thereof.

Appears in 6 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 nature, and also includes that State and any political or administrative subdivision or subdivision, local authority (in the case of Romania, administrative - territorial unit) 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, place of management or any other criterion of a similar nature and also includes nature. But this term does not include any person who is liable to tax in that State and any political or administrative subdivision or local authority or statutory body thereofin respect only of income from sources in that State.

Appears in 5 contracts

Samples: Agreement, Double Taxation Avoidance 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, place of management or any other criterion of a similar nature nature, and also includes that State and any political or administrative 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 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 or her domicile, residence, place of management or any other criterion of a similar nature nature, and also includes that State and any political or administrative 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 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, place of effective management or any other criterion of a similar nature nature, and also includes that State and any political or administrative 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 4 contracts

Samples: Agreement, 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 or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or a statutory body established under an Act of Parliament or State Legislative Assembly 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 4 contracts

Samples: Taxation Agreement, Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my

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 and is resident thereof by reason of his domicile, residence, place of head or main office, place of management or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

Appears in 4 contracts

Samples: Double Taxation Avoidance 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 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 or administrative subdivision or local authority or statutory body thereofnature.

Appears in 4 contracts

Samples: Agreement, Pengesahan Agreement, Pengesahan 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 head office, place of effective management or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

Appears in 4 contracts

Samples: Agreement, Double Taxation Agreement, 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 management or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

Appears in 4 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance 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 management or any other criterion of a similar nature and also includes nature. But this term does not include any person who is liable to tax in respect only of income from sources in that State and any political or administrative subdivision or local authority or statutory body thereofState.

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 and regulations 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 State, any political or administrative subdivision or subdivision, local authority or a 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 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 or administrative 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 4 contracts

Samples: Taxation Agreement, www.incometaxindia.gov.in, www.hacienda.gob.es

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 head office, place of incorporation or any other criterion of a similar nature nature, and also includes that State and any political or administrative subdivision or State, a 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 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 State, any political or administrative subdivision or subdivision, local authority or a 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 3 contracts

Samples: Double Taxation Avoidance Agreement, Agreement, lampiran1.hasil.gov.my

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 or administrative subdivision or local authority or statutory body thereofnature.

Appears in 3 contracts

Samples: www.atmcmauritius.org, www.mra.mu, www.mra.mu

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, 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 or administrative subdivision or local authority or statutory body thereofnature.

Appears in 3 contracts

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

RESIDENT. 1. For the purposes purpose 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 therein by reason of his domicile, residence, place of management head office, or any other criterion of a similar nature nature, and also includes that State and any political or administrative subdivision or local authority or statutory body thereof.

Appears in 3 contracts

Samples: Agreement, 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 incorporation, place of effective management or any other criterion of a similar nature nature, and also includes that State and any political or administrative 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 3 contracts

Samples: Agreement, Agreement, auditors.am

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 that State and any political or administrative subdivision or local authority or statutory body thereofnature.

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, 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 tax laws of that State, is liable to tax therein a resident thereof 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 or administrative subdivision or local authority or statutory body thereofnature.

Appears in 3 contracts

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

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 or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

Appears in 3 contracts

Samples: Taxation Avoidance Agreement, ntnt.treasury.go.ke, www.incometaxindia.gov.in

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 or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

Appears in 3 contracts

Samples: Taxation Avoidance Agreement, Agreement, 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 Contracting State, is liable to tax therein by reason of his domicile, residence, place of management management, place of head office or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

Appears in 3 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 State, is liable to tax therein by reason of his domicile, residence, place of management management, place of head office or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

Appears in 3 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 nature. But this term does not include any person who is liable to tax in that State and any political or administrative subdivision or local authority or statutory body thereofin respect only of income from sources in that State.

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, internationaltaxtreaty.com

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 nature, and also includes that State and any political or administrative subdivision or local authority or statutory body thereof.

Appears in 3 contracts

Samples: www.iras.gov.sg, www.iras.gov.sg, 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 management management, place of registration or any other criterion of a similar nature and also includes nature. But this term does not include any person who is liable to tax in that State and any political in respect only of income from sources in that State or administrative subdivision or local authority or statutory body thereofcapital situated therein.

Appears in 3 contracts

Samples: Agreement, Taxation Avoidance Agreement, Agreement

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 and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

Appears in 3 contracts

Samples: Taxation Avoidance Agreement, 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 management or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or subdivision, local authority or statutory body thereof.

Appears in 3 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 or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

Appears in 3 contracts

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

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 nature, and also includes that State and any political or administrative subdivision or local authority or a statutory body thereof.

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, internationaltaxtreaty.com, www.sii.cl

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 nature. But this term does not include any person who is liable to tax in that State and any political in respect only of income from sources in that State or administrative subdivision or local authority or statutory body thereofcapital situated therein.

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 management, or any other criterion of a similar nature nature, and also includes that State and any political or administrative 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 2 contracts

Samples: 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 management or any other criterion of a similar nature nature, and also includes that State and any political or - administrative 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 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 State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of similar nature. However this term does not include any person who is liable to tax in a similar nature and also includes Contracting State in respect only of income from sources in that State and any political or administrative subdivision or local authority or statutory body thereofState.

Appears in 2 contracts

Samples: Pengesahan Agreement, Pengesahan 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 nature. However this term does not include any person who is liable to tax in a Contracting State in respect only of income from sources in that State and any political or administrative subdivision or local authority or statutory body thereofState.

Appears in 2 contracts

Samples: 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 management management, or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

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 management or any other criterion of a similar nature nature, and also includes that State and any political or administrative subdivision subdivisions 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 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 State, is liable to tax therein by reason of his that person’s domicile, residence, legal head office, place of management or any other criterion of a similar nature nature, and also includes that State and any political or administrative 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: 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 head or main office, place of management or any other criterion of a similar nature nature, and also includes that State and any political or administrative subdivision or 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 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 or administrative subdivision or local authority or statutory body thereofnature.

Appears in 2 contracts

Samples: Double Taxation 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, place of incorporation, residence, place of management or any other criterion of a similar nature and also includes nature. However, this term does not include any person who is liable to tax in that State and any political only in respect of income from sources in that State or administrative subdivision or local authority or statutory body thereofproperty situated therein.

Appears in 2 contracts

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

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 nature, and also includes that State and any political or administrative 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: 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 or administrative subdivision or local authority or statutory body thereof.

Appears in 2 contracts

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

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 management, place of registration or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

Appears in 2 contracts

Samples: Agreement, 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 nature, and also includes that State and . This term, however, does not include any political or administrative subdivision or local authority or statutory body thereofperson who is liable to tax in that State in respect only of income from sources in that State.

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 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 or administrative 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: Agreement, www.incometaxindia.gov.in

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 teriterion of a similar nature nature, and also includes that State and any political or administrative 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: Agreement, Double Taxation Avoidance 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 management or any other criterion of a similar nature and also includes nature. This term does not include any person who is liable to tax in respect only of income from sources in that State and any political or administrative subdivision or local authority or statutory body thereofState.

Appears in 2 contracts

Samples: Pengesahan Agreement, Pengesahan 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, place of management or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body political subdivision 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: Taxation Avoidance 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, nationality, place of management or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

Appears in 2 contracts

Samples: Taxation Avoidance 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 head or main office, place of management or any other criterion of a similar nature and also includes that State and any political or administrative 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: Ministry of Finance, www.incometaxindia.gov.in

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 nature, and also includes that State and any political or administrative subdivision or local authority or statutory body thereof.

Appears in 2 contracts

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

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the tax 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 a political or administrative subdivision or subdivision, a local authority or and any statutory body or governmental agency thereof. However, in the case of a partnership or estate the term applies only to the extent that the income derived by such partnership or estate is subject to tax in that State as the income of a resident, either in its hands or in the hands of its partners or beneficiaries.

Appears in 2 contracts

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

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 or administrative subdivision or local authority or statutory body thereofnature.

Appears in 2 contracts

Samples: Agreement, Agreement

AutoNDA by SimpleDocs

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

Appears in 2 contracts

Samples: Agreement, 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 or any other criterion of similar nature. However this term does not include any person who is liable to tax in a similar nature and also includes Contracting State in respect only of income from sources in that State and any political or administrative subdivision or local authority or statutory body thereofState.

Appears in 2 contracts

Samples: peraturan.bkpm.go.id, peraturan.go.id

RESIDENT. 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person persons 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 or administrative subdivision or local authority or statutory body thereofnature.

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 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 or political-administrative 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 from sources in that State or statutory body thereofcapital situated therein.

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 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 or administrative subdivision subdivisions or local authority or statutory body thereof.

Appears in 2 contracts

Samples: mof.ge, 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 or any other criterion of a similar nature nature, and also includes that State and any State, a Land, a political or administrative subdivision or subdivision, a local authority or a statutory body thereof.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my

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 control and management or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

Appears in 2 contracts

Samples: 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 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 or administrative 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 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 State, the 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 or administrative subdivision or local authority or statutory body thereoffor the purpose of this Agreement.

Appears in 2 contracts

Samples: 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 nature, and also includes that State State, and any political or administrative - territorial 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 Avoidance Agreement, lampiran1.hasil.gov.my

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 State, any political or administrative subdivision or subdivision, local authority or a 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 or capital situated therein.

Appears in 2 contracts

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

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 management or any other criterion of a similar nature nature, and also includes that State and any political or administrative 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 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 or administrative 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: www.taxfind.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 management, or any other criterion of a similar nature and also includes nature. But this term does not include any person who is liable to tax in that State and any political or administrative subdivision or local authority or statutory body thereofin 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 (registered office) or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereof.nature..

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, place of head office, place of management or any other criterion of a similar nature and also includes nature. This term, however, does not include any person who is liable to tax in that State and any political in respect only of income from sources in that State or administrative subdivision or local authority 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 (registration), place of effective management or any other criterion of a similar nature nature, and also includes that State and any political or administrative 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 situated therein.

Appears in 1 contract

Samples: Agreement

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 nature. This term, however, does not include any person who is liable to tax in that State and any political or administrative subdivision or 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 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 nature. But this term does not include any person who is liable to tax in that State and any political in respect only of income from sources in that State or administrative subdivision or local authority or statutory body thereofcapital situated therein.

Appears in 1 contract

Samples: internationaltaxtreaty.com

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 (registration) or any other criterion of a similar nature and also includes nature. However, in the case of a partnership or estate the term applies only to the extent that the income derived by such partnership or estate is subjected to tax in that State and any political as the income of a resident, either in its hands or administrative subdivision or local authority or statutory body thereofin the hands of its partners.

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, place of management management, legal head office or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

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, place of management or any other criterion of a similar nature nature, and also includes that State and any of its political or administrative 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 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 management, place of incorporation or any other criterion of a similar nature nature, and also includes that State and any political or administrative 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: 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 or political-administrative 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 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 nationality, domicile, residence, place of head office or registration, place of management or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

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, 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 nature. But this term does not include any person who is liable to tax in that State and any political in respect only of income from sources in that State or administrative subdivision or local authority or statutory body thereofcapital situated therein.

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, 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 nature, and also includes that State and Contracting State, any political or administrative subdivision or subdivision, local authority or a statutory body thereof.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

RESIDENT. 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 State, is liable to tax therein by reason of his domicile, residence, place of management registration, place of management, or any other criterion of a similar nature nature, and also includes that State and any political or administrative 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 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, or any other criterion of a similar nature nature, and also includes that State and or any political or administrative 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: Double Taxation Avoidance Agreement

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 nature. But this term does not include any person who is liable to tax in that State and any political in respect only of income from sources in that State or administrative subdivision or local authority 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, residenceresident, legal head office (registered office), place of management or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

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 head office, place of effective management, or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

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, place of registration or any other criterion of a similar nature nature, and also includes that State and any political or administrative 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 State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, registered office, legal head office, place of management or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

Appears in 1 contract

Samples: 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 this domicile, residenceresident, legal head office (registered office), place of management or any other criterion of a similar nature and also includes that State and any political or administrative subdivision or local authority or statutory body thereofnature.

Appears in 1 contract

Samples: www.incometaxindia.gov.in

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 that State and any political or administrative subdivision or local authority or statutory body thereofnature.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

RESIDENT. 1. For the purposes purpose of this Agreement, the term "resident of a Contracting State" means any person persons who, under the laws law of that Statestate, is liable to tax taxation 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 or administrative subdivision or local authority or statutory body thereofnature.

Appears in 1 contract

Samples: www.bphn.go.id

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, or any other criterion of a similar nature nature, and also includes that State and any political or administrative 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: 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 nature, and also includes that State and any political 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

Time is Money Join Law Insider Premium to draft better contracts faster.