| 1999 - 72 pages
...is present in the source country for not more than 183 days in the fiscal year; (2) the individual is paid by, or on behalf of, an employer who is not a resident of the source country; and (3) the compensation is not borne by a permanent establishment or fixed base of the employer in the source... | |
| 1999 - 68 pages
...present in the source country for not more than 183 days in any twelve-month period; (2) the individual is paid by, or on behalf of, an employer who is not a resident of the source country; and (3) the compensation must not be borne by a permanent establishment or fixed base of the employer in the source... | |
| 1999 - 76 pages
...present in the source country for not more than 183 days in any twelve-month period; (2) the individual is paid by, or on behalf of, an employer who is not a resident of the •According to the Technical Explanation, it is understood that the concept of a fixed base is similar,... | |
| Pasquale Pistone - 2002 - 424 pages
...aggregate 183 days in any twelvemonth period commencing or ending in the fiscal year concerned, and b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and c) the remuneration is not borne by a permanent establishment which the employer has... | |
| United Nations Staff - 2002 - 564 pages
...aggregate 1 83 days in any twelve month period from the day of his arrival in the other State, and (b) The remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) The remuneration is not borne by a permanent establishment or a fixed base which... | |
| United Nations Staff - 2002 - 420 pages
...exchanged between thé compétent authorities of thé Contracting States; or (b) The rémunération is paid by, or on behalf of, an employer who is not a résident of thé other State, and such rémunération is not borne by a permanent establishment or... | |
| United Nations Staff - 2002 - 440 pages
...a penod or panods not exceeding m the aggregate '8-3 days m the calendar year concerned; and (b) me remuneration is paid by. or on behalf of, an employer who is r.oi a resident ol the other Stale and [cl the remuneration is not Oome by e permanent establishment... | |
| Mary K. Samsa - 2003 - 642 pages
...aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and (ii) the remuneration is paid by, or on behalf of, an employer who is not a resident of the state of source, and (iii) the remuneration is not borne by a permanent establishment or a fixed base... | |
| 2004 - 80 pages
...period commencing or ending in the taxable year or year of assessment concerned; (2) the individual is paid by, or on behalf of, an employer who is not...remuneration is not borne by a permanent establishment or fixed base of the employer in the source country. These limitations on source country taxation are... | |
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