| 1974 - 436 lapas
...delegate, and (11) In the case of France, the Minister of Economy and Finance or his delegate. (2) As regards the application of the Convention by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which It has under... | |
| 1999 - 240 lapas
...delegate, and (ii) In the case of France, the Minister of Economy and Finance or his delegate. (2) As regards the application of the Convention by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under... | |
| United States. Internal Revenue Service - 1968 - 1034 lapas
...delegate, and (ii) In the case of France, the Minister of Economy and Finance or his delegate. (2) As regards the application of the Convention by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under... | |
| Rudolf Weber-Fas - 1982 - 172 lapas
...Doppelbesteuerungsabkommen, BB 1978, S. 1021 ff. 366 In diesem Sinne auch die Auslegungsregel des OECD-Modells 1977: As regards the application of the Convention by...therein shall, unless the context otherwise requires, have the meaning which it has under the law of the State concerning the taxes to which the Convention... | |
| United States. Congress. Senate. Committee on Foreign Relations - 1982 - 532 lapas
..."dividends" is provided. Accordingly, each Contracting State may use the definition under its domestic law, unless the context otherwise requires or the competent authorities agree to a common meaning. See paragraph (2) of Article 2 (General Definitions). Article l3. INTEREST Paragraph (l) provides that... | |
| 1987 - 948 lapas
...Revenue; and (ii) in the case of the United States, the Secretary of the Treasury or his delegate. 2. As regards the application of the Convention by a...therein shall, unless the context otherwise requires and subject to the provisions of Article 26 (Mutual Agreement Procedure), have the meaning which it... | |
| 1992 - 858 lapas
...authorized representative; iii) in the Dnlted States, the Secretary of the Treasury or his delegate. 2. As regards the application of the Convention by a Contracting State any tern not defined therein shall, unless the context otherwise requires or the competent authorities... | |
| Karl Beusch - 1993 - 1010 lapas
...Article 3 (2): introduction Article 3 (2) of the OECD Model Double Taxation Convention reads as follows: As regards the application of the Convention by a...therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention... | |
| 1997 - 68 lapas
...constitute "international traffic." The proposed treaty also contains the standard provision that, unless the context otherwise requires or the competent authorities agree to a common meaning, all terms not defined in the treaty have the meaning that they have under the tax laws of the country... | |
| 1997 - 70 lapas
...force in the United States or Thailand. The proposed treaty also contains the standard provision that, unless the context otherwise requires or the competent authorities agree to a common meaning, all terms not defined in the proposed treaty have the meaning that they have under the laws of the... | |
| |