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Norway

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;j. the term " international traffic


Belgium

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 laws in force in a Contracting State.As regards the application of the


United Arab Republic

Category: Agreements Double Taxation Agreements With Different Countries

referred to as " Indian tax ".)a.b. In the case of the United Arab Republic:1. tax on income derived from immovable property (including the land tax, the buildings tax and the ghaffir tax);2. tax on income from


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Union Of Soviet Socialist Republics

Category: Agreements Double Taxation Agreements With Different Countries

the case of India, any individual possessing the nationality of India and any legal person, partnership or association deriving its status from the laws in force in India;ii. in the case of the USSR, any individual possessing


United Arab Emirates

Category: Agreements Double Taxation Agreements With Different Countries

the nationality of U.A.E. in accordance with U.A.E. laws and any legal person, partnership and other body corporate deriving its status as such from the U.A.E. laws;ii. in the case of India, any individual possessing the nationality


Australia

Category: Agreements Double Taxation Agreements With Different Countries

are situated or where the exploration may take place.4. The provisions of paragraph (1) shall apply to income derived from the direct use, letting or use in any other form of real property.5. The provisions of paragraphs


Sweden

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 laws in force in a Contracting State;a.b.c.d.e.f.g.h.i. the term 'competent authority' means:i.


Denmark

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 a Contracting State;j. the term "international traffic" means any transport


Cyprus

Category: Agreements Double Taxation Agreements With Different Countries

the case of India, any individual possessing the nationality of India and any legal person, partnership or association deriving its status from the laws in force in India;ii. in the case of Cyprus, individuals possessing the citizenship


United States Of America

Category: Agreements Double Taxation Agreements With Different Countries

that State in respect only of income from sources in that State; andb. in the case of income derived or paid by a partnership, estate, or trust, this term applies only to the extent that the income


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