Examples of Contracting State in a sentence
Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
For the purposes of this Convention, 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, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof.
This anti-abuse clause is not to be understood as preventing a Contracting State from applying its domestic anti-abuse provisions.
Pensions arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.