- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
2.It is hereby declared— (a) that the arrangements specified in...
The Government of the United Kingdom of Great Britain and...
Desiring to conclude a Convention for the avoidance of double...
Have agreed as follows:
This Convention shall apply to persons who are residents of...
Article 5 Permanent establishment
1.For the purposes of this Convention, the term “permanent establishment”...
2.The term “permanent establishment” includes especially: (a) a place of...
3.The term “permanent establishment” also includes: (a) a building site...
4.Notwithstanding the preceding provisions of this Article, the term “permanent...
5.Notwithstanding the provisions of paragraphs (1) and (2) of this...
1.The profits of an enterprise of a Contracting State shall...
2.Subject to the provisions of paragraph (3) of this Article,...
3.In determining the profits of a permanent establishment, there shall...
4.No profits shall be attributed to a permanent establishment by...
5.Where profits include items of income or capital gains which...
6.The business profits attributed to a permanent establishment shall be...
2.However, such interest may also be taxed in the Contracting...
3.The term “interest” as used in this Article means income...
4.The provisions of paragraphs (1) and (2) of this Article...
5.Interest shall be deemed to arise in a Contracting State...
6.Where, by reason of a special relationship between the payer...
7.Any provision in the laws of either Contracting State relating...
10.Notwithstanding the provisions of paragraph (2) of this Article, interest...
11.Notwithstanding the provisions of Article 7 of this Convention and...
2.However, such royalties may be taxed in the Contracting State...
3.Notwithstanding paragraph (2) of this Article the beneficial owner of...
4.The term “royalties” as used in this Article means payments...
6.Royalties shall be deemed to arise in a Contracting State...
7.Where, by reason of a special relationship between the payer...
1.Gains derived by a resident of a Contracting State from...
2.Gains derived by a resident of a Contracting State from...
3.Gains from the alienation of movable property forming part of...
4.Gains derived by a resident of a Contracting State from...
5.Gains from the alienation of any property other than that...
6.The provisions of paragraph (5) of this Article shall not...
Directors' fees and other similar payments derived by a resident...
Payments which a student or business apprentice who is or...
Where, under any provision of this Convention, a partnership, joint...
1.Nationals of a Contracting State and any legal person, partnership,...
2.Stateless persons who are residents of a Contracting State shall...
3.The taxation on a permanent establishment which an enterprise of...
4.Except where the provisions of paragraph (1) of Article 9,...
5.Enterprises of a Contracting State, the capital of which is...
6.Nothing contained in this Article shall be construed as obliging...
7.The provisions of this Article shall apply to the taxes...
Article 28 Members and employees of diplomatic or consular establishments or permanent missions
Nothing in this convention shall affect any fiscal privileges accorded...
This Convention shall remain in force until terminated by one...
Alma Ata
19th April 1994
Excellency
I have the honour to refer to the Convention between...
If the foregoing proposals are acceptable to the Government of...
Alma Ata
18th May 1994
Excellency
I am in receipt of your note dated 19th April...
The foregoing proposals being acceptable to the Government of The...
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