SAGTON FOR OSC WOm Oe A aelOd | a Goriventions for tue avoidance of coublo taxa tio: In drarting the following avticles, tae vorkd into considerdtion ‘hot only provisions of an ide a voter contained:in Conventions. condi ute betireen 0. 4i.0. Lender ‘countries bub algo the provisions: of Graft ertieles alveacy adopted by the Fiscal’ Comittee or phodared by other Wovking Partios. é < in drcfting Article D the. te Npornment’ cetablignrent™ and, "f-s0al comoile", wiles veneral apsuar in the so-called article on cefinitions, could be! on ally defined in Spocial drat 6 Lonuncil of Orit Ges sido Wiese teviis are spect articles already adonted by Se Provisionelly, th Sie purposes of Silatexmpi E:REONAL, pergons tho aro residents of the Contracting State hor : B oF of Doth States [Bader the wrovisions of feition, incon. State of vhich the rect: “of the. forte is,a residents oo. entirety oF x esata: to eny boraitor Anternational rolations the’ Contracting State Aa the — Goniwacting State B ere ressonsible: and which are the subje! of the present Convention, exc aay such extension shell tal effect wom suo! id subject to sich modifications and conttioee Ginelueing as mination) as wey apocifiod and g2ced 1 ‘petvecn, the Ranta piney Chine: in Hohe tobe exchanged for this surpose.: (2) 2 ihe” ares ton'er the €he Contracting States under Ar Wasam@oed by both Contractin: © 9 PHlicatlon of te: present Convention to eny territory LoS: hte: Gettent 08 eon extended wader this SEsticin the present Convent oe, vnloss the context other= © ise equines ¢. < the: eatemprice of one. or a States" or “enterprise of the other Contracting Stat teen an enterprise carried on by a pesident of one oP, the sot: Poutracting Stakathoniby, compe teno. iakion a, Uae ie undlling! te fon z eavoim to cous to an adneeneit yi tiL he coarepe Faabioe +; Htke othen’ Contracting States witha vie tue avoidanc. } dounle, taxation a S mating difficvlties a do 5 Por, the. 2 ‘dont: sing as to thie. tation of Biplication of this Conrei= | on and oe fom! Liptnation-oF double taxation ai enses. tiie Convention, tie competent autaorition aS VOue nell. conduit bose mer « tuo. contri oti: he: conpe tit ey ectly fox tie pun p 08 Ear easinte with. each ardomnt cou teke place. ve an onal exohanyo® of” ci rong, pneh oxen Joint coms sion sonia ting of Bayi 10. Conta ay the. sonpetont guttovitios OF tnt eC ox be act: ng States eal, Gehan: ouc% resent 8 cor: ard 2 “taf obra tion feo fee ths autlioribien, Wut vould necensitate cpecial inceizios, / The contmt o2 any into-ietion 90 exciaared shall bet eated as © Seoneti and: amity “ont re! eee see to penal or autiorities | watek ore, State,’ concerned wit She Sesestuca! aubject of (2) In no-cese. shell. tne ere sonstried so a8 toy oblizetion +sa be b) to supsly DER ianRlere. “under the Tegtslasion. /brtese tine Etete. ‘ta one: ar the other « e Ho. infor sation Fe any ontevelel, int exchenged hich would iad: or: piofessionsl ‘Beerets ensive exeupsion, cone ob to tar inthe necarvene State; AL be neserved to the State iia ‘Ox suey ere ae right to taxation officials renrossnt State “hoy aaah . 5 State 3. oe . fhe: praséat Convent: “Bae exchange of instruments“Contrary to older Conventions which in general were teable to citizens of tie Contracting. Parties, recent 8 0 sing 9 wecident of auy of tie | ited tax liability and Swituenl _ Some: Conventions contain’a special nr on granting - alg who are residents of one of the Contracting tates the scne treaiiat in the other State ae that State its to its non-vosident nationsls; such nroviaion seona propriate wisto a State under its national laws crants alloy, 4, Fecuctions eni-benesite to nonesidont nationals bub to non-residents who aro not sationals of that Sate. ‘ention betvech justia cmd the United Kingdon of 1054). ag ARTICLE B |, The dim of the provision, which apvears in necrly all wentlons for the avolcauce oF double taxation,is to give the on tight of tazetion to the State of residence, watch : 2 tied to tax the whole inoone end the vhole ) Ate vesidents. The Working Perty thinks that this ie in no wey influences the problom of netuods for the voidance of Goujlo. taxation, — : a Sometimes provisions concernins the territorial scope | @pplication axpear int ons whist: are concluded by. ees which are constitutionally empowered to extend the — Soplication of treaties to territories fox whose intorational they are recponsible, vo adopt Article ¢ in bilatora: 6 will therefore only be practicable where bot atoa, or ono of ten, ave responsible for the J reietions of svch teteitaries,sity: a noes or y - the avoraane: taxation and the terrdnation.of suclvext declared by tie Contracting State concerned. the de : goting State wilt also ental) fhe Wiorratonies 2) ete ag agrees. ‘nt oned, sovopsl de: pitione:of terms. So-pelied, Varticles.on derini tions". x ath enbidles of ty cilelly ¢ thom decide, ee a later atam ; wither in © ‘of tae Hodel Convention it ssens Srefcrable t Aiblons now laid Gomi in seyerate articlos, in: the: on dePinitions™, Insofar ae the Votes bo. ee already. dpfinitions,: such @efdid tions” ha’ account When drafting the present umticle (for. - ad oo the expression: "enterprine of) 4: cone oting eruenent, establishnent: fon grout oF netonality ot ov ne Filia ty 1a porsarmed ‘enterprise or is deoned to consti- ive tas Witherto alvars been interoroted ond of the national lay of tac, Contracting, 5 i ris Senterutise" na : been wapaneds alto auch dorinstion ‘gen be found in the Tt is tho opinion of the ofits” should: fined; if-at all, ons dealing with the-btaxabi net: profits of the Article on ti:3 allocation: of profits, t been Gone dn’a* similar vey oolinn Pert Reapeot of the vermis: «Montel zerty ézava the attention of Bua ting te weaucn: or Party ‘to nominate one oF | on 1oid down In peragranh 2 _ dousl Like nost of the doubts pent drett.crbiele. srova ? eushy. procedure vet con’ the gopsent ae ng States,’ In z ete edi ) iene ¢ the ti 5 ea ‘the’ taxpazer oviged. fan by ) Where airticultics and dovbts ae tothe | “Antenpretation aid application of te Coavention, @ispttes ‘according to. inti ibe by consulting foredca Govezanen depen tuents and snakes ress wetions. ~ibs . Tro provieton’ on the joint o gavded as purely forual since. it absen revert any oral excl e supplyof infor: ation mocending | Gonvention see as 8 Wie) ed. fS necessary: adnint Gvetly l the obligation to sechecy, inboroots of tho Contracting Stetes and of the a eby be protected, = ‘The Moning Panty. pelt ves that aay adr: tre fssietence thiich cxeceds an.excnance of information, ror s s asictance in the Pield of collection and-execution — i, should be the cubject of-a special Convention and rerore, ‘such assistsice would exceed the scope: Lon: to be. aroeeron. by the ageey Corte hes: ee (gf Giplouatie we conauler ‘States sucll, under the p tions, receive no leas favorable treatment tian that + they five cntitled uncer Intemational tae oe ea peotal eevie tional treation, « 15: tho Vorsing Party leaves to) Risen) Comittee the question wetwr. a sintler veue ah also bo srovided fom wenbers (ofeiciela) ot. paeiare EES BS i One. . .presant. be v5 Lond “on atifteation ond denunes att on bot ve: