Residence-based personal scope applies to persons residing in one or both treaty states under the DTAA. Article 1 defines the Agreement's personal scope, providing that the DTAA applies to persons who are residents of one or both Contracting States, thereby ... Summary
Residence-based personal scope applies to persons residing in one or both treaty states under the DTAA.
Article 1 defines the Agreement's personal scope, providing that the DTAA applies to persons who are residents of one or both Contracting States, thereby determining who falls within the treaty's coverage. It also records that the Agreement was ratified and that domestic authorities have directed that its provisions be given effect under the relevant provisions of domestic tax law.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.