Source of income: income taxable in the other State under the treaty is treated as sourced there for tax purposes. Income of a resident that may be taxed in the other Contracting State under the treaty is deemed, for the other State's domestic tax law, to be income ... Summary
Source of income: income taxable in the other State under the treaty is treated as sourced there for tax purposes.
Income of a resident that may be taxed in the other Contracting State under the treaty is deemed, for the other State's domestic tax law, to be income from sources in that other State; the same deemed sourcing applies for the resident's State for purposes of Article 24 and its domestic tax law.
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