With respect to Article. 2 For the purposes of paragraph 2(b)(iii) of this Article in respect of taxes covered under the Agreement for Kuwait, it is understood that Malaysia will regard Zakat as tax only when it is paid by an individual who is a resident of Malaysia.
With respect to Article. 5 For the purposes of paragraph 4 of this Article it is understood that where supervisory activities referred [to] in that paragraph are carried out by the enterprise itself in connection with the building site or construction project undertaken by that enterprise the period applicable will be 12 months instead of 6 months.
With respect to Article. 24 Notwithstanding any other treaty, agreement or convention to which the Contracting States are parties, any tax issue between the Contracting States, including a dispute whether this Convention applies, shall be settled only under this Article unless the competent authorities agree otherwise.
With respect to Article. 25 The carrying out of provisions of the domestic laws of the Contracting States concerning taxes includes penal investigations with regard to fiscal offences relating to taxes covered by this Article. It is understood that the term "penal investigations" applies to proceedings carried out by either judicial or administrative bodies. IN WITNESS WHEREOF the undersigned, duly authorised thereto by their respective governments, have signed this Protocol. Signed at Mexico City on the 13th day of April, of the year two thousend and four in two original copies, in the German, Spanish and English languages, being all texts equally authentic. In case of divergence in the interpretation of this Protocol, the English text shall prevail. For the Republic of Austria For the United Mexican States
With respect to Article. 8 It is understood that profits derived from the operation in international traffic of ships and aircraft include profits derived from rental on a bareboat basis of ships or aircraft, or profits from the use or rental of containers (including trailers, barges and related equipment for the transport of containers) if such profits are incidental to the other profits for the operation of ships or aircraft in international traffic.
With respect to Article. 1 In addition to Article 1 of the General Conditions, the parties agree that if facilities or items are in the leased space which do not form part of the leased space, these facilities and items are in a good condition on commencement of this lease. The lessee undertakes, if necessary, to use the above—mentioned facilities and items with due care and to make them available to the lessor in a good and original condition at the end of this lease.
With respect to Article. 1 It is understood that investments in Hungary may be embodied in legal entities as required by the then applicable laws.
With respect to Article. 3 /a/ All activities involving the purchase, sale, and transport of raw and secondary materials, energy, fuels, and means of production and operations of all types shall be accorded treatment not less favourable than that accorded to the investment related activities carried out by the investors of the host State or of a third State, whichever is the most favourable. There shall be no impediment to the normal exercise of such activities, provided they are carried out in accordance with the laws, regulations and administrative practices of the host State and in observance of the provisions of this Agreement. /b/ Nationals authorized to work in the territory or maritime zones of one of the Contracting States shall be accorded the appropriate support for the exercise of their professional activities. /c/ The Contracting States shall facilitate in the light of their domestic laws, regulations and administrative practices issuance of entry visas and authorizations pertaining to sojourn, work and travel of the nationals of one Contracting State pursuant to an investment in the territory of the other Contracting State.
With respect to Article. 8 The Governments of both Contracting States shall provide sufficient foreign exchange for the transfer of: /a/ the payment for copyrights, trademarks, patents and other industrial property rights, know-how, trade names and technical assistance and technical service related to investments undertaken by investors of the Contracting States; /b/ the proceeds accruing from the total or partial liquidation of any investment made by investors of the Contracting States; /c/ compensation referred to in Articles 5 and 7; /d/ returns accruing from investments by investors of either Contracting State where the competent State authority had given specific approval to the investor concerned to sell its products in the domestic market; /e/ the earnings of all employees who are allowed to work in connection with an investment in accordance with local laws and regulations. It is understood that in all above-mentioned cases, the equivalent of local currency is provided.
With respect to Article. 24: For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Agreement may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 3 of Article 24 or, failing agreement under that procedure, pursuant to any other procedure agreed by both Contracting States. In witness whereof, the undersigned duly authorized thereto have signed the present Protocol and have affixed their seals thereto. Done in duplicate at Jakarta this 25th day of February 1997 in the Turkish, Indonesian and English languages, all three texts being equally authentic. In case of divergence between the texts, the English text shall be the operative one.
