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including income from agriculture or forestry) situated in the other contracting state may be taxed in that other state.
including income from agriculture or forestry) situated in the other contracting state may be taxed in that other state.
Last Update: 2011-10-23
Usage Frequency: 1
Quality:
but this term does not include any person who is fiable to tax in that state in respect only of income from sources in that state or property situated therein.
but this term does not include any person who is fiable to tax in that state in respect only of income from sources in that state or property situated therein.
Last Update: 2011-10-23
Usage Frequency: 1
Quality:
an interest in a partnership the assets of which consist principally of immovable property situated in the other contracting state, may be taxed in that other state.
an interest in a partnership the assets of which consist principally of immovable property situated in the other contracting state, may be taxed in that other state.
Last Update: 2011-10-23
Usage Frequency: 1
Quality:
gains derived by a resident of a contracting state from the alienation of immovable property referred to in article 6 and situated in the other contracting state may be taxed in that other state.
gains derived by a resident of a contracting state from the alienation of immovable property referred to in article 6 and situated in the other contracting state may be taxed in that other state.
Last Update: 2011-10-23
Usage Frequency: 1
Quality:
capital represented by immovable property referred to in article 6, owned by a resident of a contracting state and situated in the other contracting state, may be taxed in that other state.
capital represented by immovable property referred to in article 6, owned by a resident of a contracting state and situated in the other contracting state, may be taxed in that other state.
Last Update: 2011-10-23
Usage Frequency: 1
Quality:
capital represented by ships and aircraft operated in international traffic and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in the contracting state in which the place of effective management of the enterprise is situated.
capital represented by ships and aircraft operated in international traffic and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in the contracting state in which the place of effective management of the enterprise is situated.
Last Update: 2011-10-23
Usage Frequency: 1
Quality:
actual wages, salaries and other remuneration for dependent personal services shall also be allowed as a deduction in determining the taxable profits to be attibuted to a permanent establishment situated in a contracting state and through which an enterprise of the other state carries on business.
actual wages, salaries and other remuneration for dependent personal services shall also be allowed as a deduction in determining the taxable profits to be attibuted to a permanent establishment situated in a contracting state and through which an enterprise of the other state carries on business.
Last Update: 2011-10-23
Usage Frequency: 1
Quality:
in determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses so incurred, whether in the state in which the permanent establishment is situated or elsewhere.
in determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses so incurred, whether in the state in which the permanent establishment is situated or elsewhere.
Last Update: 2011-10-23
Usage Frequency: 3
Quality:
in determining the profits of a permanent establishment, there shall be allowed as deductions expenses only insofar as they are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the state in which the permanent establishment is situated or elsewhere.
in determining the profits of a permanent establishment, there shall be allowed as deductions expenses only insofar as they are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the state in which the permanent establishment is situated or elsewhere.
Last Update: 2011-10-23
Usage Frequency: 1
Quality:
by letter dated 6 august 2004, registered by the commission on 10 august 2004, the uk authorities notified a scheme providing qualifying businesses with favourable depreciation allowances (called "capital allowances") in respect of the capital costs the owners or occupiers actually incur in renovating or converting business premises that have been vacant for a year or longer and that are situated in designated disadvantaged areas.
by letter dated 6 august 2004, registered by the commission on 10 august 2004, the uk authorities notified a scheme providing qualifying businesses with favourable depreciation allowances (called "capital allowances") in respect of the capital costs the owners or occupiers actually incur in renovating or converting business premises that have been vacant for a year or longer and that are situated in designated disadvantaged areas.
Last Update: 2014-10-23
Usage Frequency: 1
Quality:
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