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Italy

Category: Agreements Double Taxation Agreements With Different Countries

State with which his personal and economic relations are closer (hereinafter referred to as his " centre of vital interests ");b. if the Contracting State in which he has his centre of vital interests cannot be determined,


Israel

Category: Agreements Double Taxation Agreements With Different Countries

to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);b. if the State in which he has his centre of vital interests cannot be determined, or if


Indonesia

Category: Agreements Double Taxation Agreements With Different Countries

to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);b. if the State in which he has his centre of vital interests cannot be determined, or if


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France

Category: Agreements Double Taxation Agreements With Different Countries

be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);b. if the Contracting State in which he has his centre of vital interests cannot be determined, or


Malaysia

Category: Agreements Double Taxation Agreements With Different Countries

deemed to be a resident of the Contracting State in which its place of effective management is situated.ARTICLE VPermanent Establishment1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business in


Kyrgyz Republic

Category: Agreements Double Taxation Agreements With Different Countries

of double taxation and the prevention of fiscal evasion with respect to taxes on income and with a view to promoting economic co-operation between the two countries have agreed as follows:Article 1PERSONAL SCOPEThis Agreement shall apply to


Qatar

Category: Agreements Double Taxation Agreements With Different Countries

of double taxation and the prevention of fiscal evasion with respect to taxes on income and with a view to promoting economic co-operation between the two countries have agreed ass follows:Article 1PERSONS COVEREDThis Agreement shall apply to


Malta

Category: Agreements Double Taxation Agreements With Different Countries

be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);b. if the State in which he has his centre of vital interests cannot be determined, or if


Mongolia

Category: Agreements Double Taxation Agreements With Different Countries

of the Income-tax Act, 1961.a.b.c.d.e.f.g.h. the term "international traffic" means any transport by a ship, aircraft or land vehicle operated by an enterprise of a Contracting State except when the ship, aircraft or land vehicle is operated


Namibia

Category: Agreements Double Taxation Agreements With Different Countries

a resident of the State with which his or her personal and economic relations are closer (centre of vital interests);b. if the State in which he or she has his or her centre of vital interests cannot


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