Where by reason of the provisions. of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.
Appears in 13 contracts
Samples: Taxation Avoidance Agreement, Agreement, Agreement
Where by reason of the provisions. of paragraph 1 1, a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.
Appears in 11 contracts
Samples: Taxation Agreement, Taxation Avoidance Agreement, Taxation Avoidance Agreement
Where by reason of the provisions. of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.
Appears in 7 contracts
Samples: Agreement, Agreement, Taxation Avoidance Agreement
Where by reason of the provisions. of paragraph 1 of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Appears in 5 contracts
Samples: mof.ge, mof.ge, www.parlament.gv.at
Where by reason of the provisions. of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident solely of the State in which its place of effective management is situated.
Appears in 4 contracts
Samples: internationaltaxtreaty.com, www.legislation.gov.au, cacollege.co.za
Where by reason of the provisions. of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Appears in 4 contracts
Samples: Agreement, Agreement, www.legislation.gov.au
Where by reason of the provisions. of paragraph 1 (1), a person other than an individual is a resident of both the Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.
Appears in 3 contracts
Samples: Mauritius, Annexed Agreement, buyerscredit.files.wordpress.com
Where by reason of the provisions. of paragraph 1 1, a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. If its place of effective management cannot be determined, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Appears in 3 contracts
Where by reason of the provisions. of paragraph 1 (1) a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.
Appears in 3 contracts
Samples: idt.taxsutra.com, internationaltax.co.in, internationaltaxtreaty.com
Where by reason of the provisions. of paragraph 1 a person other than an individual is a resident of both the Contracting States, then it he shall be deemed to be a resident of the State in which its his place of effective management is situated.
Appears in 3 contracts
Samples: internationaltaxtreaty.com, internationaltaxtreaty.com, www.taxsutra.com
Where by reason of the provisions. of paragraph 1 of this Article, a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident solely of the Contracting State in which its place of effective management is situated.
Appears in 2 contracts
Samples: timor-leste.gov.tl, www.laohamutuk.org
Where by reason of the provisions. of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which the control and management of its place of effective management business is situatedexercised.
Appears in 2 contracts
Where by reason of the provisions. of paragraph 1 of this article, a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident solely of the Contracting State in which its place of effective management is situated.
Appears in 2 contracts
Samples: www.un.org, faolex.fao.org
Where by reason of the provisions. of paragraph 1 1, a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situatedituated.
Appears in 2 contracts
Samples: Agreement, Taxation Avoidance Agreement
Where by reason of the provisions. of paragraph 1 of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.
Appears in 2 contracts
Samples: Taxation Agreement, sfs.gov.ua
Where by reason of the provisions. of paragraph 1 of this Article, a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.
Appears in 2 contracts
Samples: Double Taxation Agreement, internationaltaxtreaty.com
Where by reason of the provisions. of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident solely of the Contracting State in which its place of effective management is situated.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement Between Malaysia and Australia, www.legislation.gov.au
Where by reason of the provisions. of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.
Appears in 2 contracts
Samples: Agreement, internationaltaxtreaty.com
Where by reason of the provisions. of paragraph 1 (1) of a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.
Appears in 2 contracts
Where by reason of the provisions. of paragraph 1 1, a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
Samples: Double Taxation Agreement
Where by reason of the provisions. of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management head office is situated.
Appears in 1 contract
Samples: www.ujp.gov.mk
Where by reason of the provisions. of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
Samples: internationaltaxtreaty.com
Where by reason of the provisions. of paragraph 1 (1) of this article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.
Appears in 1 contract
Samples: Sri Lanka
Where by reason of the provisions. of paragraph 1 1, a person other than an individual is regarded as a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.
Appears in 1 contract
Samples: internationaltaxtreaty.com
Where by reason of the provisions. of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. If the place of effective management cannot be determined, then it shall be deemed to be a resident of the Contracting State in which its registered offices are situated.
Appears in 1 contract
Samples: internationaltaxtreaty.com
Where by reason of the provisions. of paragraph 1 of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
Samples: internationaltaxtreaty.com
Where by reason of the provisions. of paragraph 1 a person other than an individual is a resident of both Contracting A 368 Attachments States, then it shall be deemed to be a resident only of the State in which its place of effective general management is situated.
Appears in 1 contract
Samples: Secondment Agreement
Where by reason of the provisions. of paragraph 1 (1), a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.
Appears in 1 contract
Samples: www.taxsutra.com
Where by reason of the provisions. of paragraph 1 1, a person other than an individual is a resident resident, of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.
Appears in 1 contract
Samples: Double Taxation Agreement
Where by reason of the provisions. of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.β
Appears in 1 contract
Samples: www.vmi.lt
Where by reason of the provisions. of paragraph 1 1, a person person, other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
Samples: internationaltaxtreaty.com
Where by reason of the provisions. of paragraph 1 a person other than an individual is deemed a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. This provision shall apply to partnerships as well as to companies deemed partnerships which have been founded and organized in accordance with the laws of Contracting State.
Appears in 1 contract
Samples: www.finanze.gov.it
Where by reason of the provisions. of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated.β
Appears in 1 contract
Samples: internationaltaxtreaty.com
Where by reason of the provisions. of paragraph 1 (1), a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated. In case of doubt the competent authorities of the Contracting States shall settle the question by mutual agreement.
Appears in 1 contract
Samples: Annexed Agreement
Where by reason of the provisions. of paragraph 1 (1) a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident solely of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
Samples: www.legislation.gov.au
Where by reason of the provisions. of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.. ERMANENT ESTABLISHMENT
Appears in 1 contract
Samples: ujp.gov.mk
Where by reason of the provisions. of paragraph 1 of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.
Appears in 1 contract
Samples: internationaltaxtreaty.com
Where by reason of the provisions. of paragraph 1 (1), a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
Samples: Annexed Agreement