Income from Debt-Claims. 1. Income from debt-claims arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Income from Debt-Claims. 1. Income from debt-claims arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
Income from Debt-Claims. 1. Income from debt-claims arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.
Income from Debt-Claims. Income from debt-claims arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. However, such income from debt-claims may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the income from debt-claims is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the income from debt-claims.
Income from Debt-Claims it is understood that the term “income from debt-claims” does not include any item which is treated as a dividend under the provisions of Article 10 of this Convention.
Income from Debt-Claims. 1. Income from debt-claims from a State paid to a resident of the other State may be taxed only in that other State.
Income from Debt-Claims. Income from Debt-Claims arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Income from Debt-Claims. 1. Income from debt-claims arising in a Contracting Party and paid to a resident of the other Contracting Party shall be taxable only in that other Contracting Party.
Income from Debt-Claims. 1. Income from debt claims arising in a Contracting Party and paid to a resident of the other Contracting Party may be taxed in that other Party.
