 | United States. Congress. Senate. Committee on Foreign Relations - 1945 - 138 pages
...(2) In the application of the provisions of the present Convention by one of the Contracting Parties, any term not otherwise defined shall, unless the context...meaning which it has under the laws of that Contracting Party relating to the taxes which are the subject of the present Convention. ARTICLE III (1) For the... | |
 | United States. Congress. Senate. Foreign Relations - 1945 - 94 pages
...(2) In the application of the provisions of the present Convention by one of the Contracting Parties, any term not otherwise defined shall, unless the context...meaning which it has under the laws of that Contracting Party relating to the taxes which are the subject of the present Convention. ARTICLE III (1) For the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...(3) In the application of the provisions of the present Convention by one of the Contracting Parties any term not otherwise defined shall, unless the context...meaning which it has under the laws of that Contracting Party relating to the taxes which are the subject of the present Convention. Article 111 (1) A United... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1947 - 202 pages
...which is not otherwise defined shall have, unless the context requires a different interpretation, the meaning which it has under the laws of that Contracting...State relating to the taxes which are the subject of this Title. AETICLE 3 (1) For the purposes of this Title, the question whether a decedent was domiciled... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1947 - 202 pages
...which is not otherwise defined shall have, unless the context requires a different interpretation, the meaning which it has under the laws of that Contracting...State relating to the taxes which are the subject of this Title. ARTICLE 3 (1) For the purposes of this Title, the question whether a decedent was domiciled... | |
 | Great Britain - 1948 - 1528 pages
...In the application of the provisions of the present Agreement by one of the Contracting Governments, any term not otherwise defined shall, unless the context...meaning which it has under the laws of that Contracting Government relating to the duties which are the subject of the present Agreement. ARTICLE III. (1)... | |
 | 1968 - 416 pages
...In the application of the provisions of the present Convention by one of the Contracting Governments any term not otherwise defined shall, unless the context...meaning which it has under the laws of that Contracting Government relating to the taxes which are the subject of the present Convention. ***** ARTICLE VI... | |
 | 1980 - 476 pages
...representative. (2) In the application of the provisions of this Convention by one of the Contracting States any term not otherwise defined shall, unless the context...have the meaning which It has under the laws of that State relating to the taxes which are the subject of this Convention. ARTICLE VI (DA dividend paid... | |
 | 1974 - 436 pages
...representative. (2) In the application of the provisions of this Convention by one of the Contracting States any term not otherwise defined shall, unless the context...have the meaning which it has under the laws of that State relating to the taxes which are the subject of this Convention. ***** ARTICLE VI (1) A dividend... | |
 | United States. Internal Revenue Service - 1968 - 1034 pages
...tax purposes. (e) The term "competent authority" means : (i) In the case of the United States, the Secretary of the Treasury or his delegate, and (ii)...the taxes which are the subject of the Convention. ABTICLE 3 FISCAL , DOMICILE ( 1 ) The term "resident of France" means : ( a ) A French corporation,... | |
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Convention by a Contracting State, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject of the Convention. Article... 
