3. When a person other than a person is established in the two contracting states under paragraph 1, he is considered to reside only in the contracting state in which he is (registered) or, if that person is not registered (s) in one of the two states, the competent authorities of the contracting states try by mutual agreement to clarify the matter and determine the method of application. Agreement with that person. In the absence of such an agreement, that person does not have the right to demand a tax exemption or exemption under the contract. 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. 4. The agreement also applies to substantially similar taxes and capital taxes collected after the date of the signing of the agreement, in addition to or in place of existing taxes. The competent authorities of the contracting states inform each other of the substantial changes made to their respective tax laws.
Agreement between the Government of the Russian Federation and the Government of the Republic of Albania to avoid double taxation on income and capital taxes 9. It goes without saying that nothing in the agreement is construed to prevent Canada from imposing a tax on the amounts contained in the income of a Canadian-based resident with respect to a partnership, trust or controlled foreign subsidiary in which that resident is a shareholder. It is also considered that this provision will not grant Canada a right to the taxation of residents in Turkey. (b) calculating, for fiscal years beginning during this period by a company established in Turkey, the tax years of a Canadian-based corporation beginning during that period for the purposes of the application of paragraph 1, point b). WITH REGARD TO THE ESTABLISHMENT OF AN AGREEMENT TO AVOID DOUBLE TAXATION AND TO PREVENT TAX EVASION WITH RESPECT TO INCOME AND CAPITAL TAXES, 4. This section should not be construed as requiring a State Party to grant residents of the other State Party personal allowances, tax breaks and reductions because of marital status or family obligations granted to its own residents. 1. This agreement does not affect the tax privileges of diplomatic or consular officials under the general rules of international law or the provisions of specific agreements.