ARTICLE 4.-1) For the purposes of this Convention, “resident of a contracting state” is defined as a “resident of a contracting state” subject to paragraphs 2 and 3 of this section, any person who is taxable under that state`s law because of his place of residence, place of residence, place of management or any other similar criterion; The concept does not include a person who, in that State party, is subject only to income from sources of origin. We contain a collection of global double taxation conventions in English (and other languages, if available) to assist members in their applications. If you`re having trouble finding a contract, call the application team on (0)20 7920 8620 or email us at firstname.lastname@example.org. 2. The imposition of a stable establishment that a firm of one contracting state has in the other contracting state is not perceived less favourably in that other state than the taxation applied to the enterprises of that other state carrying out the same activities. (d) if he is a national of the two contracting states or of one of those contracting states, the competent authorities of the contracting states resolve the matter by mutual agreement. Look at tax rates, the latest tax news and information about double taxation agreements with our specialized online resources, guides and useful links. (3) The competent authorities of the contracting states communicate all substantial changes to their respective tax laws. The comprehensive agreement (SI1980/708) came into force on 8 July 1980 and has taken effect: we can provide current and historical tax rates, comparative tables and country surveys via our specialized tax databases. We have current key summaries and detailed analysis of the tax system in countries around the world on corporate taxation, individual taxation, business and investment.
3. In the first contracting state, companies of a contracting state whose capital is directly or indirectly owned by one or more residents of the other contracting state or which are under the control of another contracting state are not subject, in the first contracting state, to a tax or related requirement that is something other or more burdensome than the taxation and related requirements to which other similar enterprises of that first state are or may be subject. Bangladesh tax profile profile established by KPMG to highlight cross-border tax issues on transactions and investments. The guide contains sections on corporate tax, transfer pricing, indirect taxation, personal taxation, trade and customs. Updated in September 2018. (3) The term “interest” used in this article refers to income from government bonds, bonds or bonds, whether or not they are secured by mortgages and have the right to participate in profits, as well as other receivables of any kind, as well as any other income from the state tax legislation in which the income is generated; it does not include interests that are treated as a distribution under UK law. 3. The term “dividend” used in this article refers to proceeds of shares: Or other rights other than claims on profits and income from the rights of corporations related to the tax legislation of the State of which the resident company is the resident company, including all other items (other than interest exempt under Article 11 of this Agreement) that are considered a dividend or distribution of a company in accordance with the law of the State party whose dividend is paid.