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Spain
Category: Agreements Double Taxation Agreements With Different Countries
for a period or periods amounting to or exceeding in the aggregate 183 days in the relevant " taxable year "; in that case, only so much of the income as is derived from his activities performed in … other State for a period or periods not exceeding in the aggregate 183 days in the relevant " taxable year ", andb. the remuneration is paid by, or on behalf of, an employer who is not a resident
United States Of America
Category: Agreements Double Taxation Agreements With Different Countries
except when the ship or aircraft is operated solely between places within the other Contracting State;k. the term "taxable year" in relation to Indian tax means "previous year" as defined in the Income-tax Act, 1961.1.2. As regards the … is for a period or periods amounting to or exceeding in the aggregate 90 days in the relevant taxable year.1.2. The term "professional services" includes independent scientific, literary, artistic, educational or teaching activities as well as the independent
Canada
Category: Agreements Double Taxation Agreements With Different Countries
an individual, a partnership, a company and any other entity (including a trust) which is treated as a taxable unit under the taxation laws of a Contracting State;e. the term "company" means any body corporate or any … of this Agreement in addition to, or in place of, the existing taxes.5. At the end of each year, the Contracting States shall notify each other of any significant changes which have been made in their respective
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China
Category: Agreements Double Taxation Agreements With Different Countries
the other Contracting State is for a period or periods exceeding in the aggregate 183 days in the taxable year concerned; in that case, only so much of the income as is derived from his activities performed in … the other Contracting State for a period or periods not exceeding in the aggregate 183 days in the taxable year concerned;b. the remuneration is paid by, or on behalf of, an employer who is not a resident of
Czech
Category: Agreements Double Taxation Agreements With Different Countries
force;ii. In respect of other taxes on income and taxes on capital, to income or capital in any taxable year beginning on or after first January in the calendar year next following that in which the Convention enters … given;ii. In respect of other taxes on income and taxes on capital, to income or capital in any taxable year beginning on or after first January, in the calendar year next following that in which the notice is
Japan
Category: Agreements Double Taxation Agreements With Different Countries
in that other Contracting State for a period or periods exceeding in the aggregate 183 days during any taxable year or "previous year", as the case may be. If he has such a fixed base or remains in … that other Contracting State for a period or periods not exceeding in the aggregate 183 days during any taxable year or "previous year", as the case may be; andb. the remuneration is paid by, or on behalf of,
Oman
Category: Agreements Double Taxation Agreements With Different Countries
defined under section 5 of the Income-tax Act, 1961;ii. in the case of the Sultanate of Oman, the "taxable year" as defined in the Company Income Tax Law, 1981;a.b.c.d.e.f.g.h. the term "international traffic" means any transport by a
Turkey
Category: Agreements Double Taxation Agreements With Different Countries
Contracting State has received notification that such a case exists within five years from the end of the taxable year to which the case relates.3. The competent authorities of the Contracting States shall endeavour to resolve by mutual … those notifications has been received.2. Its provisions shall have effect:a. in Turkey, for taxes with respect to every taxable year beginning on or after the first day of January of the year Nineteen Hundred Ninety-four;b. in India, for
Finland
Category: Agreements Double Taxation Agreements With Different Countries
into force;ii. in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after 1 January, in the calendar year next following the year in which the Convention
Hungary
Category: Agreements Double Taxation Agreements With Different Countries
that other State for a period or periods aggregating more than 90 days in the 'previous year' or 'taxable year', as the case may be, orb. the individual has a fixed base regularly available to him in that … for a period or periods not exceeding in the aggregate 183 days in the relevant 'previous year' or 'taxable year' as the case may be, andb. the remuneration is paid by, or on behalf of an employer who
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