or Article 14, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other ...
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China or Ireland, as the context requires; (d) the term “person” includes an individual, a company,a trust and any other body of persons; (e) the term ...
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or Article 14, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other ...
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a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends; (b) 10 per cent of the gross amount of ...
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or any other state-owned entity or anyone is delegated by any state-owned company or enterprise or any other state-owned entity to any non-state-owned ...
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实业有限公司 SHANGHAI YUNLIAN INDUSTRY COMMERCE CO., LTD. 上海 293 上海捷海货运有限公司 JH SHIPPING COMPANY LIMITED 上海 294 上海汇东船务有限公司 HT SHIPPING CO., LTD. 上海 295 深圳市兆联 ...
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or Article 14, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other ...
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or Article 14, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other ...
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and which owns not less than 10 per cent of the shares of the company paying the dividend, the credit shall take into account the tax paid in Vietnam ...
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or Article 14, as the case may be, shall apply. 6. Where a company which is a resident of a Contracting State derives profits or income from the other ...
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