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Nepal

Category: Agreements Double Taxation Agreements With Different Countries

means by any individual possessing the nationality of a Contracting State and any legal person, partnership or association deriving its status from the laws in force in the Contracting State;h. the term " international traffic " means


Indonesia

Category: Agreements Double Taxation Agreements With Different Countries

"national" means any individual, possessing the nationality of a Contracting State and any legal person, partnership or association deriving its status from the laws in force in the Contracting State.2. As regards the application of the Agreement


Finland

Category: Agreements Double Taxation Agreements With Different Countries

" means any individual possessing the nationality of a Contracting State, and any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;e. the term " international traffic


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Canada

Category: Agreements Double Taxation Agreements With Different Countries

term "national" means:i. any individual possessing the nationality of a Contracting State;ii. any legal person, partnership and association deriving its status as such from the law in force in a Contracting State;a.b.c.d.e.f.g.h.i. the term "tax" means Canadian


Brazil

Category: Agreements Double Taxation Agreements With Different Countries

term "nationals" means:i. all individuals possessing the nationality of a Contracting State;ii. all legal persons, partnerships and associations deriving their status as such from the law in force in a Contracting State;a.b. the terms "a Contracting State"


Switzerland

Category: Agreements Double Taxation Agreements With Different Countries

"national" means any individual possessing the nationality of a Contracting State and any legal person, partnership or association deriving its status from the laws in force in the Contracting State;i. the term "international traffic" means any transport


United Kingdom

Category: Agreements Double Taxation Agreements With Different Countries

not be regarded as immovable property.1.2.3. The provisions of paragraph 1 of this article shall apply to income derived from the direct use, letting, or use in any other form of immovable property.4. The provisions of paragraphs


Federal Republic Of Germany

Category: Agreements Double Taxation Agreements With Different Countries

former 2 Contracting State on such profits as may reasonably be deemed to have arisen therefrom.ARTICLE V1. Income derived from the operation of aircraft by an enterprise of one of the Contracting State shall not be taxed


Hungary

Category: Agreements Double Taxation Agreements With Different Countries

Contracting State means:i. any individual possessing the nationality of a Contracting State;ii. any legal person, partnership or association deriving its status as such from the law in force in a Contracting State;a.b.c.d.e.f.g.h. the term "international traffic" means


Italy

Category: Agreements Double Taxation Agreements With Different Countries

" means any individual possessing the nationality of a Contracting State and any legal person, partnership or association deriving its status from the law in force in the Contracting State;k. the term " competent authority " means


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