 | United States. Internal Revenue Service - 1976 - 624 pages
...between New York and Norfolk is international traffic. Paragraph (2) provides that any term used in the Convention which is not defined therein shall, unless...have the meaning which it has under the laws of the Contracting State whose tax is being determined. However, where a term has a different meaning under... | |
 | United States. Internal Revenue Service - 1979 - 644 pages
...Korea, the term is defined as a national of Korea. Paragraph (2) provides that any term used in the Convention which is not defined therein shall, unless...have the meaning which it has under the laws of the Contracting State whose tax is being determined. However, where a term has a different meaning under... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1971 - 792 pages
...judicial decisions, by transmitting the text of any such material at least once a year. ARTICLE 3. GENERAL DEFINITIONS This Article sets out definitions...under the laws of the State which is imposing the tax. However, in a case where a term has a different meaning under the laws of Belgium and the United States... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1977 - 520 pages
...Korea, the term is defined as a national of Korea. Paragraph (2) provides that any term used in the convention which is not defined therein shall, unless...have the meaning which it has under the laws of the contracting State whose tax is being determined. However, where a term has a different meaning under... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1982 - 532 pages
...between New York and Norfolk is international traffic. Paragraph (2) provides that any term used in the Convention which is not defined therein shall, unless...have the meaning which it has under the laws of the Contracting State whose tax is being determined. However, where a term has a different meaning under... | |
 | E. Lauterpacht - 1986 - 806 pages
...of 1954 states that in the application of its provisions by one of the contracting parties any term not defined therein shall unless the context otherwise...requires have the meaning which it has under the laws in force in the territory of that party relating to the taxes which are the subject of the convention.... | |
 | E. Lauterpacht, C. J. Greenwood - 1987 - 812 pages
...of 1954 states that in the application of its provisions by one of the contracting parties any term not defined therein shall unless the context otherwise...requires have the meaning which it has under the laws in force in the territory of that party relating to the taxes which are the subject of the convention.... | |
 | 492 pages
...authorised representative. 2. As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise...requires, have the meaning which it has under the laws of that State relating to the taxes which are the subject of this Agreement. Article 4 Resident 1 . For... | |
 | 436 pages
...representative. 2. a) As regards the application of the Convention by a Contractmg State, any term not defined therein shall, unless the context otherwise...requires, have the meaning which it has under the laws of that State concerning the taxes to which the Convention applies. b) If as a result of the application... | |
 | 2005 - 524 pages
...regards the application of the Convention by each of the Contracting States, any term not otherwise defined therein 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 this Convention. Article 4. Resident... | |
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Convention by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State concerning the taxes to which the Convention applies. Article 4. RESIDENT 1 . For... 