| Administrative law - 2001 - 228 pages
...Contracting State any term not otherwise defined 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 the Convention. ARTICLE 3— FISCAL DOMICILE (1) The term "resident of France" means: (a) A French... | |
| Administrative law - 1990 - 216 pages
...State any term not otherwise defined shall, unless the context otherwise requires, have the miming which it has under the laws of that Contracting State relating to the taxes which are the subject of the Convention. ARTICLE 3— FISCAL DOMICILE (1) The term "resident of Prance" means: (a) A French... | |
| United States. Internal Revenue Service - Tax administration and procedure - 1968 - 938 pages
...Contracting* State, any term not expressly denned 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 the present Convention. ARTICLE 3 Dividends (1) The tax imposed by one of the Contracting States... | |
| United States. Internal Revenue Service - Tax administration and procedure - 1968 - 1034 pages
...Contracting State any term not otherwise defined 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 the Convention. ABTICLE 3 FISCAL , DOMICILE ( 1 ) The term "resident of France" means : ( a ) A... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Aliens - 1962 - 1528 pages
...clear: "In the application, by one of the Contracting States, of the provisions of this Title, any terni which is not otherwise defined shall have, unless...taxes which are the subject of this Title." [Italics supplied.]An almost identical counterpart of this provision is contained in the death duty convention... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Double taxation - 1962 - 1052 pages
...States, that in the application of the provisions of title I by one of the contracting states any term not otherwise defined shall have, unless the context...state relating to the taxes which are the subject of title I. As a matter of practical application, therefore, the determination of domicile for French... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Aliens - 1962 - 1532 pages
...States, that in the application of the provisions of title I by one of the contracting states any term not otherwise defined shall have, unless the context...state relating to the taxes which are the subject of title I. As a matter of practical application, therefore, the determination of domicile for French... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Aliens - 1962 - 1516 pages
...contracting States, any term not otherwise defined 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 the present Convention. ARTICLE III (1) A United States enterprise shall not be subject to Pakistan... | |
| United States. Congress. Senate. Committee on Foreign Relations - Double taxation - 1965 - 196 pages
...Contracting State, any term not otherwise defined 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 the present Convention. ARTICLE 3 DEFINITION OF PERMANENT ESTABLISHMENT (1) The term "permanent... | |
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