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United States Of America

Category: Agreements Double Taxation Agreements With Different Countries

of ships or aircraft in international traffic;c. for teaching in or by educational institutions;d. for services for the personal use of the individual or individuals making the payment; ore. to an employee of the person making the payments


Australia

Category: Agreements Double Taxation Agreements With Different Countries

ships or aircraft in international traffic;j. for teaching in or by an educational institution;k. for services for the personal use of the individual or individuals making the payments or credits; orl. to an employee of the person making


Israel

Category: Agreements Double Taxation Agreements With Different Countries

operation of ships or aircraft in international traffic;iii. Teaching in or by an educational institution;iv. Services for the personal use of the individual or individuals making the payments; orv. Professional services as defined in Article 15.Article 14CAPITAL GAINS1.


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Portuguese

Category: Agreements Double Taxation Agreements With Different Countries

of ships or aircraft in international craft;c. for teaching in or by educational institutions;d. for services for the personal use of the individual or individuals making the payment;e. to an employee of the person making the payments or


Canada

Category: Agreements Double Taxation Agreements With Different Countries

of ships or aircraft in international traffic;c. for teaching in or by educational institutions;d. for services for the personal use of the individual or individuals making the payment; ore. to an employee of the person making the payments


Singapore

Category: Agreements Double Taxation Agreements With Different Countries

of ships or aircraft in international traffic;c. for teaching in or by educational institutions;d. for services for the personal use of the individual or individuals making the payment;e. to an employee of the person making the payments or


Switzerland

Category: Agreements Double Taxation Agreements With Different Countries

essentially linked, to the sale of property;b. for teaching in or by educational institutions:c. for services for the personal use of the individual or individuals making the payment; ord. to an employee of the person making the payments


Austria

Category: Agreements Double Taxation Agreements With Different Countries

not include movable property in the form of personal effects (e.g. wearing apparel, jewellery and furniture) held for personal use by the taxpayer or any member of his family dependent on him.ARTICLE XII1. Remuneration for services rendered (other


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