#unmdtc Article 21 - Other income
Resource Books » Global Resources - #isic9900 #ww88U » United Nations Model Double Taxation Convention » #unmdtc Article 21 - Other income
<<

>>


1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.

2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention and arising in the other Contracting State may also be taxed in that other State.


Discover global instrument articles that deal with a topic via the Tag cloud with terms in articles of international instruments:

abilities-and-financial-capacities abortion abuse abuse-or-neglect-of-the-child academia “accelerators” acceptance access-and-opportunities accessibility accessibility-and-use accessible accessible-data-solutions accessible-technology accession accessions accession-to-the-world-trade-organisation-(wto) access-to-education access-to-information access-to-internet access-to-technology access-to-tools accommodation accountability accountability-in-global-partnership accountability-of-states accountability-sub-national accountability-to-affected-populations accountable-institutions accountants accounting accra-agenda-for-action accreditation achieve-gender-equality acid-throwing action action-oriented-agenda action-relating-to-debt active-participation-in-domestic adapt adaptation

Look up the sustainable development target for a topic via the Tag cloud for sustainable development targets

10yfp access access-to-ict access-to-internet access-to-land access-to-market-information accountable-institutions accounts achieve-income-growth adaptation adaptation-to-climate-change adaptive adequate-housing adolescent-girls adopt-investment adults affordable-access-to-internet affordable-drinking-water affordable-energy affordable-housing afforestation age agricultural-export-subsidies agricultural-extension-services agricultural-research agriculture aid-for-trade aids air air-pollution air-quality alcohol alien-species all-forms-of-violence appropriate-access aquaculture aquifers banking-services basic-services benefit-sharing

The #tagcoding hashtag for #unmdtc Article 21 - Other income in your country

Select a continent's tab for country ISO 3166 codes to localize the #unmdtc Article 21 - Other income coding hashtag!

Visit #WWlgu codes for local news incl. progress on climate change (#SDG13) for local government unit (lgu) localization.

#fightingUntruthsOnline about #unmdtc Article 21 - Other income

Add the untruth-postfixes to the hashtag:

#unmdtc21_M : Misinformation about #unmdtc Article 21 - Other income
#unmdtc21_C : Conceptual deception about #unmdtc Article 21 - Other income
#unmdtc21_D : Disinformation about #unmdtc Article 21 - Other income
#unmdtc21_F : Fake news about #unmdtc Article 21 - Other income
#unmdtc21_P : Propaganda about #unmdtc Article 21 - Other income
#unmdtc21_S : Satire about #unmdtc Article 21 - Other income

contracting-stateincomeresident