Common use of Where Clause in Contracts

Where. (a) a resident of a Contracting State is beneficially entitled, whether directly or through one or more interposed trust estates, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; and

Where. (a) a resident of a one of the Contracting State States is beneficially entitled, whether directly or through one or more interposed trust estates, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; and

Where. (a) a resident of a Contracting State is beneficially entitledowns, whether directly or through one or more interposed trust estatestrusts, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; and

Where. (a) a resident of a Contracting State is beneficially entitled, owns (whether directly as a direct beneficiary of a trust or through one or more interposed trust estates, to trusts) a share of the profits of a business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; and

Where. (a) a resident of a Contracting State is beneficially entitled, whether directly or through one or more interposed trust estates, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; and

Where. (a) a resident of a Contracting State is beneficially entitled, whether directly or indirectly through one or more interposed trust estatestrusts, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; and

Where. (a) a resident of a Contracting State is beneficially entitled, owns (whether directly as a direct beneficiary of a trust or through one or more interposed trust estates, to trusts) a share of the profits of a business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; and

Where. (a) a resident of a one of the Contracting State States is beneficially entitled, whether directly or through one or more interposed trust estates, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated in that other State as a company for tax purposes; and

Where. (a) a resident of a Contracting State is beneficially entitled, whether directly or through one or more interposed trust estatestrusts, to a share of the profits derived from business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate (other than a trust estate which is treated as a company for tax purposes) in its capacity as trustee; and

Where. (a) a resident of a Contracting State is beneficially entitledowns, whether directly or through one or more interposed trust estatestrusts, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; and

Where. (a) a resident of a Contracting State is beneficially entitled, whether directly or through one or more interposed trust estatestrusts, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; and

Where. (a) a resident of a one of the Contracting State States is beneficially entitled, whether directly or through one or more interposed trust estatestrusts, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; and

Where. (a) a resident of a Contracting State is beneficially entitled, whether directly or indirectly through one or more interposed trust estatestrusts, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; : and

Where. (a) a resident of a one of the Contracting State States is beneficially entitled, whether directly or indirectly through one or more interposed trust estatestrusts, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; and

Where. (ai) a resident of a Contracting State is beneficially entitled, whether directly or through one or more interposed trust estates, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; and

Where. (a) a. a resident of a Contracting State is beneficially entitled, whether directly or through one or more interposed trust estates, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; and

Where. (a) a resident of a Contracting State is beneficially entitled, whether directly or through one or more interposed trust estatestrusts, to a share of the profits derived from business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate (other than a trust estate which is treated as a company for tax purposes) in its capacity as trustee; and

Where. (a) a a)a resident of a one of the Contracting State States is beneficially entitled, whether directly or through one or more interposed trust estates, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; and

Where. (a) a resident of a Contracting State is I s beneficially entitled, whether directly or through one or more interposed trust estatestrusts, to a share of the profits derived from business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate (other than a trust estate which is treated as a company for tax purposes) in its capacity as trustee; and

Where. (a) a resident of a Contracting State is beneficially entitled, whether directly or through one or more interposed trust estates, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposespurpose; and

Where. (a) a resident of a Contracting State is beneficially entitledowns, whether directly or through one or more interposed trust estatestrusts, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; purposes; and