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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... "
Tax Conventions with Belgium, Finland, Trinidad and Tobago, and the ... - Page 76
by United States. Congress. Senate. Committee on Foreign Relations - 1971 - 177 pages
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1976
...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...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1979
...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...
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Tax Treaties with the United Kingdom, the Republic of Korea, and the ...

United States. Congress. Senate. Committee on Foreign Relations - 1977 - 496 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...
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Tax Treaties: Hearing Before the Committee on Foreign Relations, United ...

United States. Congress. Senate. Committee on Foreign Relations - 1982 - 515 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...
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International Law Reports: Volume 72, Volume 72

E. Lauterpacht - 1986 - 762 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....
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International Law Reports, Volume 72

E. Lauterpacht, C. J. Greenwood - 1987 - 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....
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Treaty Series Volume 2031

...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...
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Treaties and international agreements registered or filed and recorded with ...

...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...
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Recueil Des TraitÚs

2001
...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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Tax Treaties with the United Kingdom, the Republic of Korea, and the ...

United States. Congress. Senate. Committee on Foreign Relations - 1977 - 496 pages
...respects so as not to affect their general character. Paragraph (2) provides that any term used in the Convention which is not defined therein shall, unless the context otherwise requires or unless the competent authorities agree to a definition of the term pursuant to Article 25 (Mutual...
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