criminal tax matters means tax matters involving intentional conduct whether before or after the entry into force of this Agreement which is liable to prosecution under the criminal laws of the requesting Party;
criminal tax matters means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the Requesting Party;
criminal tax matters means tax matters involving intentional conduct whether before or after the entry into force of this Agreement which is liable to prosecution under the criminal laws of the requesting party;
More Definitions of criminal tax matters
criminal tax matters means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the Re- questing Party; q) The term “criminal laws” designated as such under the respective law of the Parties irrespective of whether such are contained in the tax laws, the xxxxx- nal code or other statutes.
criminal tax matters means tax matters involving any conduct which is liable to prosecution under the criminal laws of the applicant State;
criminal tax matters means tax matters involving intentional con- duct which is liable to prosecution under the criminal laws of the requesting contracting party;
criminal tax matters means tax matters involving intentional conduct which is under the criminal laws of the requesting Party may be subject to prosecution,
criminal tax matters means tax matters involving intentional conduct, which is liable to prose- cution under the criminal laws of the applicant country;
criminal tax matters means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the applicant Party; q) the term “criminal laws” means all criminal tax laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statutes; r) the term “national” means: aa) with regard to Liechtenstein any individual possessing “Landesbürgerrechte” according to the “Bürgerrechtsgesetz” (LGBl. 1960, No. 23) and any person other than an individual deriving its status as such from the laws in force in Liechtenstein; bb) in Saint Kitts and Nevis any individual possessing citizenship of Saint Kitts and Nevis; (2) As regards the application of this Agreement at any time by a Contracting Party, any term not defined in this Agreement, unless the context otherwise requires or the competent authorities agree to a common meaning pursuant to the provisions of Article 10 of this Agreement, shall have the meaning that it has at that time under the laws of that Contracting Party, any meaning under the applicable tax laws of that Contracting Party prevailing over a meaning given to the term under other laws of that Contracting Party. Article 5