Personal scope: Tax treaty applies to persons resident in one or both Contracting States, as modified by the MLI. The Convention applies to persons who are residents of one or both Contracting States; the synthesised text integrates MLI provisions that modify the ... Summary
Personal scope: Tax treaty applies to persons resident in one or both Contracting States, as modified by the MLI.
The Convention applies to persons who are residents of one or both Contracting States; the synthesised text integrates MLI provisions that modify the Convention where those MLI provisions have taken effect, while preserving the authentic legal texts of the Convention and the MLI as the controlling instruments.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.