Common use of Where Clause in Contracts

Where. an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or

Appears in 185 contracts

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

Where. a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

Appears in 73 contracts

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

Where. (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

Appears in 56 contracts

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

Where. an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, ; or

Appears in 34 contracts

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

Where. an An enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or

Appears in 6 contracts

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

Where. (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or (b) the same persons participate directly or indirectly in the management, orcontrol or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

Appears in 5 contracts

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

Where. (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, ; or

Appears in 4 contracts

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

Where. an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, State ; or

Appears in 4 contracts

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

Where. (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or (b) the same persons participate directly or indirectly in the management, orcontrol or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State;

Appears in 3 contracts

Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement

Where. an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or

Appears in 3 contracts

Sources: Double Taxation Agreement, Double Taxation Agreement, Tax Convention

Where. a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or b) the same persons participate directly or indirectly in the management, orcontrol or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State;

Appears in 3 contracts

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

Where. (a) an enterprise of a one of the Contracting State States participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or (b) the same persons participate directly or indirectly in the management, orcontrol or capital of an enterprise of one of the Contracting States and an enterprise of the other Contracting State,

Appears in 3 contracts

Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement

Where. an enterprise of a one of the Contracting State States participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, ; or

Appears in 3 contracts

Sources: International Tax Agreements, Double Taxation Agreement, Double Taxation Agreement

Where. (a) an enterprise of a Contracting State participates directly or indirectly in the same management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

Appears in 2 contracts

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

Where. a. an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b. the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

Appears in 2 contracts

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

Where. (a) an enterprise of a one of the Contracting State States participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, ; or

Appears in 2 contracts

Sources: Double Taxation Agreement, International Tax Agreements

Where. (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State.

Appears in 2 contracts

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

Where. an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise enteprise of the other Contracting State, or

Appears in 2 contracts

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

Where. a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or

Appears in 2 contracts

Sources: Double Taxation Agreement, Double Taxation Agreement

Where. a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprises of a Contracting State and an enterprise of the other Contracting State,

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

Where. a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, b) the same persons participate directly or indirectly in the management, orcontrol or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State;

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

Where. an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or

Appears in 1 contract

Sources: Double Taxation Agreement

Where. an enterprise of a Contracting State participates directly or indirectly in the management, management control or capital of an enterprise of the other Contracting State, or

Appears in 1 contract

Sources: Double Taxation Agreement

Where. a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of the Contracting State and an enterprise of the other Contracting State,

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

Where. (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or 1. Winste van 'n onderneming van 'n Kontrakterende Staat uit die bedryf van vliegtuie of padvervoervoertuie in internasionale verkeer, is slegs in daardie Staat belasbaar.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

Where. 1) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or 2) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

Where. an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

Where. a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participates directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

Where. (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) an enterprise participates directly or indirectly in the management, control or capital of an enterprise of a Contracting State and enterprise of the other Contracting State,

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

Where. a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate, whether directly or indirectly, in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

Where. an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, . or

Appears in 1 contract

Sources: Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Seychelles for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income

Where. (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or (b) the same persons participate directly or indirectly in the management, orcontrol or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

Where. a) an enterprise of a Contracting State participates directly or indirectly in the management, management or control or capital of an enterprise of the other Contracting State, or takes part in this company's capital, or

Appears in 1 contract

Sources: Double Taxation Agreement

Where. a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or b) the same persons participate directly or indirectly in the management, orcontrol, or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

Where. an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or

Appears in 1 contract

Sources: Double Taxation Agreement

Where. a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital property of an enterprise of the other Contracting State, or

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

Where. an enterprise of a Contracting State participates directly or indirectly in the management, control or capital financing of an enterprise of the other Contracting State, or

Appears in 1 contract

Sources: Income and Capital Tax Convention

Where. an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or,

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

Where. (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, or,

Appears in 1 contract

Sources: Double Taxation Agreement

Where. an enterprise An enterprises of a Contracting State participates directly or indirectly in the management, management control or capital of an enterprise of the other Contracting State, or

Appears in 1 contract

Sources: Income and Capital Tax Convention

Where. a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

Where. a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or b) the same persons participate directly or indirectly in the management, orcontrol or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

Where. (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control, or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

Where. a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of Contracting State and an enterprise of the other Contracting State,

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

Where. a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of a company of a Contracting State and an enterprise of the other Contracting State,

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation