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Bangladesh

Category: Agreements Double Taxation Agreements With Different Countries

any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.2. Where by reason of the provisions


Belarus

Category: Agreements Double Taxation Agreements With Different Countries

any person who, under the laws of that State, is liable to tax therein by reason of his domicile, place of incorporation, residence, place of management or any other criterion of a similar nature. However, this term


Brazil

Category: Agreements Double Taxation Agreements With Different Countries

which it has under the law of that State concerning the taxes to which the Convention applies.Article 4FISCAL DOMICILE1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under


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Bulgaria

Category: Agreements Double Taxation Agreements With Different Countries

India, any person who, under the laws of India, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.b. in the case of Bulgaria, any


Canada

Category: Agreements Double Taxation Agreements With Different Countries

any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.2. Where by reason of the provisions


China

Category: Agreements Double Taxation Agreements With Different Countries

person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office or any other criterion of a similar nature.2. Where by reason of the


Cyprus

Category: Agreements Double Taxation Agreements With Different Countries

any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include


Czech

Category: Agreements Double Taxation Agreements With Different Countries

any person who, under the laws of that State is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include


Denmark

Category: Agreements Double Taxation Agreements With Different Countries

any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include


Federal Republic Of Germany

Category: Agreements Double Taxation Agreements With Different Countries

any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.2. Where by reason of the provisions


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