 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have...  United States Congressional Serial Set - Page 21987Full view - About this book
 | 1992 - 858 pages
...reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having...shall apply only to the last-mentioned amount. In such case the excess part of the payments shall remain taxable according to the laws of each Contracting... | |
 | Helmut Loukota, Albert J. Rädler, Josef Schuch, Franz Wassermeyer, Gerald Toifl, Christoph Urtz - 1998 - 266 pages
...reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having...shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting... | |
 | Pasquale Pistone - 2002 - 424 pages
...reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having...which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions... | |
 | United Nations Staff - 2002 - 564 pages
...reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt- claim for which it is paid, exceeds the amount which would have been agreed upon by the payer... | |
 | 536 pages
...reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having...shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting... | |
 | 460 pages
...reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having...shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting... | |
 | 468 pages
...reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest having...shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting... | |
 | 492 pages
...reason of a special relationship between the payer and the beneficiai owner or between both of them and some other person, the amount of the interest, having...shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting... | |
 | 486 pages
...person, the amount of the interest, having regard especially to the rate of interest or the amount of the debt-claim for which it is paid, exceeds the amount...shall apply only to the last-mentioned amount. In such case the excess part of the payments shall remain taxable according to the laws of each Contracting... | |
 | 2005 - 524 pages
...owing to a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having...which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions... | |
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