Primeri uporabe Is effectively connected v Angleški in njihovi prevodi v Slovenski
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Non-USA publishers must provide aTIN if they are claiming treaty benefits or if their income is effectively connected with a USA trade or business.
The provisions of paragraphs(1) and(2) shall not apply if the recipient of the dividends, being a resident of a Contracting State, has in the other Contracting State, of which the company paying the dividends is a resident,a permanent establishment with which the holding by virtue of which the dividends are paid is effectively connected.
As it is currently worded, the Directive would not apply to cases where deduction is denied on grounds such as failure to comply with all the formal requirements,while the transaction is effectively connected to the activity of the permanent establishment.
The provisions of paragraphs(1) and(2) shall not apply if the recipient of the royalties, being a resident of a Contracting State, has in the other Contracting State in which the royalties arise,a permanent establishment with which the right or property giving rise to the royalties is effectively connected.
The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein andthe debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment.
The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein andthe holding in respect of which the dividends are paid is effectively connected with such permanent establishment.
The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein and the right orproperty in respect of which the royalties are paid is effectively connected with such permanent establishment.
The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right orproperty in respect of which the income is paid is effectively connected with such permanent establishment.
The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated thereon, or performs in that other State independent personal services from a fixed base situated therein,and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base.
The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein,and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base.
The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or perform in that other State independent personal services from a fixed base situated therein,and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base.
The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein andthe debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base.
The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in the other State independent personal services from a fixed base situated therein,and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base.
The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base,and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base.
Analytical abilities have been created and can be effectively connected to an enterprises' design structure.
For the purposes of point(c) of the first subparagraph, any subsequent transfer to a third country of assets out of the permanentestablishment which is situated in the first Member State and which the assets are effectively connected with shall be deemed to be a disposal at market value.
Transferred assets and liabilities: those assets and liabilities of the transferring company which, in consequence of the merger or division, are effectively connected with a permanent establishment of the receiving company in the Member State of the transferring company and play a part in generating the profits or losses taken into account for tax purposes.
However, assets and liabilities which are transferred by a company's head office to its PE situated in another MS are, under the current tax rules of most MSs,considered as‘alienated' and gains accrued while the assets were effectively connected with the company resident in their territory are usually taxed immediately upon transfer of the assets.
You will be able to effectively connect expert issues with the practical marketing challenges of companies and agencies.
Disabling of these cookies may slow down your browsing, advertisements will not look appropriate and,at the same time you will not be able to effectively connect to your social networks Facebook, Twitter and others.
Substantial efforts and deliberations will be required to more effectively connect economic, fiscal and social policies and increase budget capacity, which would bring the efforts in the area of social development to a higher level.
Automatic driver installation works even more effectively if the computer is connected to the Internet.