Home

Results 31 - 40 of 280,919 for residence intended. Search took 4.878 seconds.  
Sort by date/Sort by relevance
A resident of a Contracting State shall be a qualified person for a taxable year if the resident is ... (...) A resident of a Contracting State shall be a qualified person for a taxable year if the resident is ... (...) A resident of a Contracting State shall be a qualified person for a taxable year if the resident is: (c) a company, if ...
Language:English
Score: 1093776.6 - https://www.un.org/esa/ffd/wp-...r_PreventingTaxTreatyAbuse.pdf
Data Source: un
As I have noted at previous Heads of Delegation meetings in this process, we have been applying these Procedures to the letter, and we intend to continue to do so, as I am sure all Members do. (...) This message was repeated subsequently both by telephone and by Fax to those non-resident delegations who had not yet contacted us. (...) Of these, 122 are Geneva-based, and 22 are non-resident delegations. Of the 4 delegations who had not expressed their views by the end of the day on Wednesday, 27 April, only 1 is non-resident.
Language:English
Score: 1092488.6 - https://www.wto.org/english/th...gc_chair_remarks_29apr05_e.doc
Data Source: un
Measures intended to protect a witness’s identity from the public 9. (...) ICC-02/05-01/20 6/9 1 June 2022 iii. Measures intended to provide psychological support to a witness 13. (...) The New Witnesses all reside in Sudan, five of them in Darfur, the location of the charged events. i.
Language:English
Score: 1092398.4 - https://www.icc-cpi.int/sites/.../CourtRecords/CR2022_04388.PDF
Data Source: un
In year 2, an individual who was a resident of State A for the previous 10 years becomes a resident of State B. (...) [old para. 40] Dual residence and transfer of residence 55. There have been cases where taxpayers have changed their tax residence primarily for the purposes of getting tax treaty benefits. (...) Depending on the facts of a particular case, it might be possible to argue that a change of residence that is primarily intended to access treaty benefits constitutes an abuse of a tax treaty.
Language:English
Score: 1092139.6 - https://www.un.org/esa/ffd/wp-...17/04/14STM_CRP14_Article1.pdf
Data Source: un
I am pleased to note that 27 out of the 32 non resident WTO Members and Observers are here this week. (...) I understand the particular difficulties faced by non residents and I would like to reassure you that the WTO will continue to be responsive to your special needs. (...) This Geneva Week is timely as it will allow you, the non resident developing countries, to participate in the S&D discussions.
Language:English
Score: 1085633.2 - https://www.wto.org/english/news_e/spsp_e/spsp36_e.htm
Data Source: un
I am pleased to note that 27 out of the 32 non resident WTO Members and Observers are here this week. (...) I understand the particular difficulties faced by non residents and I would like to reassure you that the WTO will continue to be responsive to your special needs. (...) This Geneva Week is timely as it will allow you, the non resident developing countries, to participate in the S&D discussions.
Language:English
Score: 1085633.2 - https://www.wto.org/spanish/news_s/spsp_s/spsp36_s.htm
Data Source: un
I am pleased to note that 27 out of the 32 non resident WTO Members and Observers are here this week. (...) I understand the particular difficulties faced by non residents and I would like to reassure you that the WTO will continue to be responsive to your special needs. (...) This Geneva Week is timely as it will allow you, the non resident developing countries, to participate in the S&D discussions.
Language:English
Score: 1085633.2 - https://www.wto.org/french/news_f/spsp_f/spsp36_f.htm
Data Source: un
Revision of Article 23 A(2) (Exemption Method) Article 23 A(2) will be revised to read as follows (deletions are shown with strikethrough and additions are shown in boldface): 2. Where a resident of a Contracting State derives items of income which, in accordance with the provisions of Articles 10, 11, and 12, and 12A, may be taxed in the other Contracting State, the first-mentioned State shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in that other State. (...) In addition, the following changes should be made to the Commentary on Article 23; E/C.18/2017/CRP.3 2  Paragraph 14 quoting paragraph 9 of the Commentary on Article 23 of the OECD Model should be revised by adding a reference to Article 12A in the third sentence: “. . . paragraph 2 of the Articles 10 or 11 or 12 [or 12A] . . .  Paragraph 14 quoting paragraph 31 of the Commentary on Article 23 of the OECD Model should be revised by adding a reference to Article 12A in the second sentence: “. . . under Articles 10 and 11 [and 12 and 12A] . . .  Paragraph 14 quoting paragraph 31 of the Commentary on Article 23 of the OECD Model should be revised by adding a reference to Article 12A in the first sentence: “In Articles 10 and 11 [and 12 and 12A] . . .  Paragraph 19 should be revised to include a reference to Article 12A in the alternative provision to paragraph 4 of Article 23 A: “ . . .or applies the provisions of paragraph 2 of Article 10, 11, or 12, or 12A to such income;”  A new paragraph 16.1 should be added to the Commentary immediately after paragraph 48 of the OECD Commentary (alternatively a new paragraph 13.1 could be added after paragraph 13) as follows: 16.1 The change in the wording of paragraph 2 of Article 23 A to refer to the part of the tax attributable to such items of income “which may be taxed in that other State” rather than “derived from that other State” is intended to make the wording of paragraph 2 of Article 23 A consistent with that of paragraph 1 of Article 23 B. The change in wording is not intended to change the meaning of paragraph 2 of Article 23 A.
Language:English
Score: 1084293 - https://www.un.org/esa/ffd/wp-...M_CRP3_Article12A_UN-Model.pdf
Data Source: un
In year 2, an individual who was a resident of State A for the previous 10 years becomes a resident of State B. (...) [old para. 40] Dual residence and transfer of residence 54. There have been cases where taxpayers have changed their tax residence primarily for the purposes of getting tax treaty benefits. (...) Depending on the facts of a particular case, it might be possible to argue that a change of residence that is primarily intended to access treaty benefits constitutes an abuse of a tax treaty.
Language:English
Score: 1083916.1 - https://www.un.org/esa/ffd/wp-...CRP19-beps-art1-commentary.pdf
Data Source: un
The right of residence is intended to make it easier for EU citizens to make use of their freedom of movement. Right of residence makes it possible for you to be here without a residence permit or a work permit. (...) You can read more about co-ordination numbers on page 12. 6 Moving from Sweden When you move abroad If you move abroad and intend to be away for a year or more, then normally you will no longer be regis tered as resident in Sweden.
Language:English
Score: 1083848.4 - https://www.ohchr.org/sites/de...edenPopulationRegistration.pdf
Data Source: un