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 Contracting 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.

Appears in 8 contracts

Sources: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation

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 effective management or any other criterion of a similar naturenature and also includes that State and any political subdivision, local authority or statutory body thereof.

Appears in 6 contracts

Sources: Double Taxation Agreement, Double Taxation 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 Contracting 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.

Appears in 5 contracts

Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation

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, office (place of effective management management) or any other criterion of a similar nature.

Appears in 4 contracts

Sources: Agreement for the Avoidance of Double Taxation, Double Taxation 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 Contracting State, is liable to tax therein by reason of his domicile, residence, place of head officemanagement, place of effective management registration or any other criterion of a similar nature. 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 or capital situated therein.

Appears in 4 contracts

Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Income 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 Contracting 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, any political subdivision, local authority or a statutory body thereof.

Appears in 3 contracts

Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Income 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 Contracting State, is liable resident of that State for the purposes of the taxes of that State to tax therein by reason of his domicile, residence, place of head office, place of effective management or any other criterion of a similar naturewhich the Agreement applies.

Appears in 3 contracts

Sources: Double Taxation Agreement, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income

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 officemanagement, place of effective management 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 3 contracts

Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

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 head office, place of effective management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof as well as a recognised pension fund of that Contracting State. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State.

Appears in 3 contracts

Sources: Agreement for the Elimination of Double Taxation, Double Tax Agreement, Agreement for the Elimination of Double Taxation

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 head officeregistration, place of effective management or any other criterion of a similar nature, and also includes that Contracting State and any local authority or statutory body thereof.

Appears in 3 contracts

Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

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 officemanagement, place of effective management incorporation, place of registration or any other criterion of a similar nature. 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

Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

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 Contracting State, is liable to tax taxation therein by reason of his domicile, residence, place of management or place of head office, place of effective management or any other criterion of a similar nature.

Appears in 3 contracts

Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Income and Capital 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 Contracting State, is liable to tax therein by reason of his domicile, residence, place of head officeincorporation or registration, 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 3 contracts

Sources: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation

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 officeincorporation, place of effective management head office or any other criterion of a similar nature.

Appears in 3 contracts

Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Income and Property 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 Contracting 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 effective control and management or any other criterion of a similar naturenature in accordance with the tax law of that Contracting State.

Appears in 3 contracts

Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

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 effective management or any other criterion of a similar nature. A Contracting State itself, and any political subdivision or local authority or statutory body thereof shall be deemed to be a resident of that State.

Appears in 3 contracts

Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, 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 Contracting State, is liable to tax therein by reason of his domicile, residence, place of head officeregistration, place of effective management or any other criterion of a similar nature.

Appears in 2 contracts

Sources: Agreement for the Avoidance of Double Taxation, Income 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 Contracting State, is liable to tax therein by reason of his domicile, residence, place duration of head officehis stay, place of effective management or any other criterion of a similar nature. 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 or capital situated therein.

Appears in 2 contracts

Sources: Agreement for the Avoidance of Double Taxation, 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, place of effective management or any other criterion of a similar nature.

Appears in 2 contracts

Sources: Agreement for the Avoidance of Double Taxation, Income 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 Contracting State, 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. 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

Sources: Double Taxation Agreement, Income 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 Contracting State, is liable to tax therein by reason of his domicile, residence, place of head officemanagement, place of effective management registration or any other criterion of a similar nature.

Appears in 2 contracts

Sources: Income Tax Agreement, Agreement for the Avoidance of Double Taxation

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 Contracting State, is liable to tax taxation therein by reason of his domicile, residence, place of head officemanagement, place of effective management incorporation, or any other criterion of a similar nature.

Appears in 2 contracts

Sources: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation

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 effective management or any other criterion of a similar nature, and also includes that State, local authority or statutory body thereof.

Appears in 2 contracts

Sources: Double Taxation 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 Contracting State, is liable to tax therein by reason of his domicile, residence, place of head officeincorporation, place of effective management head or main office or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State.

Appears in 2 contracts

Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

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 officemanagement, place of effective management registration or any other criterion of a similar nature. 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 or capital situated therein.

Appears in 2 contracts

Sources: Double Taxation Agreement, Income and Capital Tax Treaty

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 Contracting State, State is liable to tax therein by reason of his domicile, residence, place of effective management, head office, place of effective management office or any other criterion of a similar nature.

Appears in 2 contracts

Sources: Double Taxation 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 Contracting 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, a local authority or statutory body thereof.

Appears in 2 contracts

Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

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 officemanagement, place of effective management incorporation or any other criterion of a similar nature, and also includes that State, a Land and any political subdivision or local authority thereof.

Appears in 2 contracts

Sources: 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 Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office, place of effective management or incorporation or any other criterion of a similar nature.

Appears in 1 contract

Sources: Double Taxation 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 Contracting State, is liable to tax therein by reason of his domicile, residence, place of head officemanagement, place of effective management incorporation or any other criterion of a similar nature.

Appears in 1 contract

Sources: Double Taxation Avoidance Agreement

RESIDENT. 1. For the purposes of this Agreementagreement, 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 effective management office or any other criterion of a similar nature.

Appears in 1 contract

Sources: Tax Treaty

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 effective management incorporation or any other criterion of a similar nature.

Appears in 1 contract

Sources: Avoidance of Double Taxation Agreement

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 Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office, place of effective management management, or any other criterion of a similar nature.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

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 effective management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority (in the case of Romania, administrative — territorial unit) or statutory body thereof.

Appears in 1 contract

Sources: Income and Capital Tax Agreement

RESIDENT. 1. For the purposes of this Agreement, the term “resident of a the Contracting State” means any person who, under the laws who is a resident in a Contracting State for tax purposes of that Contracting 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.

Appears in 1 contract

Sources: Income 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 Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office, place of effective incorporation, place of control and management or any other criterion of a similar nature.

Appears in 1 contract

Sources: Double Taxation Agreement

RESIDENT. 1. For the purposes of this Agreement, the term “resident of a Contracting State” means any a person who, who is under the laws of that Contracting 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.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

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 Contracting State, is liable to tax therein by reason of his domicile, residence, place of head officeregistration, place of effective management or any other criterion of a similar nature.

Appears in 1 contract

Sources: Income Tax Treaty

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 officemanagement, place of effective management 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

Sources: Income Tax 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 Contracting State, is liable to tax therein by reason of his domicile, residence, place of head officemanagement, place of effective management incorporation or any other criterion of a similar nature.

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

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 Contracting State, is liable to tax taxation therein by reason of his domicile, residence, place of head officemanagement, place of effective management incorporation or any other criterion of a similar nature.

Appears in 1 contract

Sources: 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 that person's domicile, residence, place of head officeregistration, place of effective management or any other criterion of a similar nature, and also includes that Contracting State and any local authority or statutory body thereof.

Appears in 1 contract

Sources: Income Tax Agreement

RESIDENT. 1. For the purposes of this AgreementConvention, the term "resident of a Contracting State" means any person whowhose income or capital, under the laws of that Contracting State, is liable subject 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.

Appears in 1 contract

Sources: Income and Capital Tax Treaty

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 Statestate, is liable to tax therein by reason of his domicile, residence, place of head office, office (place of effective management management) or any other criterion of a similar nature.

Appears in 1 contract

Sources: Income 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 Contracting 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.registration as a

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

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 effective management registration as legal entity or any other criterion of a similar nature.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

RESIDENT. 1. For the purposes of this AgreementConvention, 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 has in that State his domicile, residence, place of head office, place of effective management or any other criterion of a similar nature.

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

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 officemanagement, place of effective management registration (incorporation) or any other criterion of a similar nature.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

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 Contracting State, is liable to tax therein by reason of his domicile, residence, place of head officemanagement, place of effective management registration or any other criterion of a similar nature.

Appears in 1 contract

Sources: Income and Capital Tax Agreement

RESIDENT. (1. ) For the purposes of this Agreement, the term “resident of a Contracting State” means any a person whowho has his residence, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residencepermanent or habitual abode, place of head officemanagement, place of effective management or any other criterion of a similar naturedomicile in that State.

Appears in 1 contract

Sources: Income and Capital Tax Agreement

RESIDENT. 1. For the purposes of this AgreementConvention, the term "resident of a Contracting State" means any individual who is ordinarily resident in that State and any other person who, which has its place of management in that State or any other person who under the tax laws of that Contracting State is a resident 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.

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

RESIDENT. 1. For the purposes of this AgreementConvention, 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 effective management or any other criterion of a similar nature. The term “resident of a Contracting State” also means associations as well as partnerships deriving their status under the laws of a Contracting State.

Appears in 1 contract

Sources: Income Tax Convention

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 effective management registration as legal entity or any other criterion of a similar nature.

Appears in 1 contract

Sources: Income and Capital Tax Treaty

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 Contracting State, who is fully liable to tax therein by reason of his domicile, residence, place being a resident of head office, place that State under the tax law of effective management or any other criterion of a similar naturethat State.

Appears in 1 contract

Sources: International Tax Agreements

RESIDENT. 1. For the purposes of this AgreementConvention, 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 officemanagement, place of effective management registration or any other criterion of a similar nature.

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

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 Contracting State, who is fully liable to tax therein by reason of his domicile, residence, place being a resident of head office, place that State under the tax law of effective management or any other criterion that State. 2. A person is not a resident of a similar natureContracting State for the purposes of this Agreement if the person is liable to tax in that State in respect only of income from sources in that State.

Appears in 1 contract

Sources: International Tax Agreements

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 or main office, place of effective management registration, place of management, or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof.

Appears in 1 contract

Sources: Income Tax Agreement

RESIDENT. 1. For the purposes of this Agreement, the term “resident of a Contracting State” means any individual who is ordinarily resident in that State and any legal person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, which has its place of head office, place of effective management or any other criterion of a similar naturein that State.

Appears in 1 contract

Sources: Income and Capital Gains 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 Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office, place of effective control and management or any other criterion of a similar nature.

Appears in 1 contract

Sources: Income 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 Contracting 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.

Appears in 1 contract

Sources: Income and Capital Tax 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 Contracting 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.

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

RESIDENT. 1. For the purposes of this Agreement, the term “resident of a Contracting State” means any person individual 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 effective management residence or any other criterion of a similar nature.

Appears in 1 contract

Sources: Agreement to Avoid Double Taxation of Salaries of Aircrew

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 management (registered office, place of effective management ) or any other criterion of a similar nature...

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

RESIDENT. 1. For the purposes of this AgreementConvention, the term “resident of a Contracting State” means any person who, under the laws of that Contracting State, is liable subject 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.

Appears in 1 contract

Sources: Income Tax Convention

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 officemanagement, place of effective management or any other criterion of a similar nature.of

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

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 Contracting State, is liable to tax therein by reason of his the person's domicile, residence, place of head office, place of effective management or any other criterion of a similar nature.

Appears in 1 contract

Sources: Income 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 Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office, place of effective management management, or any other criterion of a similar nature.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

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 Contracting 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 naturenaturs.

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

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 contracting State, is liable to tax therein by reason of his domicile, residence, place of head office, office or place of effective management or any other criterion of a similar nature.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

RESIDENT. 1. For the purposes of this AgreementConvention, 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 head office, place of effective management or any other criterion of a similar nature.of

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

RESIDENT. 1. For the purposes of this AgreementConvention, 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 officemanagement, place of effective management incorporation or any other criterion of a similar nature., and also includes that State, any political

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

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 Statestate, is liable to tax therein by reason of his domicile, residence, place of legal head office (registered office), place of effective management or any other criterion of a similar nature.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

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 head officemanagement, place of effective management registration or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income

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, place of head office, place of effective management or any other criterion of a similar nature.

Appears in 1 contract

Sources: Income 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 Contracting State, is liable to tax therein by reason of his that person’s 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 subdivision or local authority or statutory body thereof.

Appears in 1 contract

Sources: 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 officeincorporation, place of effective management or any other criterion of a similar nature.residence,

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

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 officemanagement, place of effective management incorporation or any other criterion of a similar nature., and also includes that State and any political

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

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 officemanagement, place of effective management registration, place of incorporation or any other criterion of a similar nature.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion

RESIDENT. 1. For the purposes of this AgreementConvention, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable subject 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.

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

RESIDENT. 1. For the purposes of this AgreementConvention, the term "resident of a Contracting State" means any person whowhose income, under the laws of that Contracting 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.

Appears in 1 contract

Sources: Income Tax Convention

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 Contracting State, is liable to tax therein by reason of his nationality, domicile, residence, place of head officeoffice or registration, place of effective management or any other criterion of a similar nature.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

RESIDENT. 1. For the purposes of this AgreementConvention, the term "resident of a one of the Contracting State” States" means any person who, under the laws law of that Contracting State, this State is liable to tax therein by reason of his domicilenationality, permanent residence, permanent sojourn, place of head office, place of effective management registration for a legal person or any other criterion of a similar nature.

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation