 | 1974 - 436 pages
...he is a resident ol a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which...Interest Is paid was Incurred, and such Interest is borne by such permanent establishment, then such Interest shall be deemed to be from sources within... | |
 | 1980 - 476 pages
...he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which...interest Is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to be from sources within... | |
 | 1999 - 240 pages
...he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which...interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to be from sources within... | |
 | United States. Internal Revenue Service - 1968 - 1034 pages
...he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which...interest is paid was incurred, and such Interest is borne by such permanent establishment, then such interest shall be deemed to be from sources within... | |
 | United States. Internal Revenue Service - 1976 - 624 pages
...(whether or not such person is a resident of a Contracting State) has a permanent establishment in a Contracting State in connection with which the indebtedness...interest is paid was incurred and such interest is borne by the permanent establishment, the interest will be deemed from sources within the Contracting... | |
 | United States. Internal Revenue Service - 1979 - 644 pages
...(whether or not such person is a resident of a Contracting State) has a permanent establishment in a Contracting State in connection with which the indebtedness...interest is paid was incurred and such interest is borne by the permanent establishment, the interest will be deemed from sources within the Contracting... | |
 | Hans Jörg Geiser, Pamela Alleyne, Carroll Gajraj - 1976 - 298 pages
...resident of a Schedule 1 State or a Schedule 2 State or not, has in a State a permanent establishment in connection with which the indebtedness, on which...interest is paid, was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1977 - 520 pages
...interest (whether or not such person is a resident of a Contracting State) has a permanent etablishmemt in a Contracting State in connection with which the indebtedness...interest is paid was incurred and such interest is borne by the permanent establishment, the interest will be deemed from sources within the Contracting... | |
 | Pompiliu Verzariu, Jay A. Burgess - 1977 - 110 pages
...resident of one of the Contracting States) has a permanent establishment in one of the Contracting States in connection with which the indebtedness on which...interest is paid was incurred and such interest is borne by such permanent establishment, or (b) If the person paying the interest is a resident of one... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1982 - 532 pages
...(whether or not such person is a resident of a Contracting State) has a permanent establishment in a Contracting State in connection with which the indebtedness...interest is paid was incurred, and such interest is borne as a deduction by the permanent establishment, the interest will be deemed to be from sources... | |
| |
Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment... 
