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The Double Taxation Relief (Taxes on Income) (Mongolia) Order 1996
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- UK Statutory Instruments
- 1996 No. 2598
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2.It is hereby declared- (a) that the arrangements specified in...
1.For the purposes of this Convention, the term “permanent establishment”...
2.The term “permanent establishment” includes especially: (a) a place of...
3.A building site or construction or installation project constitutes a...
4.Notwithstanding the preceding provisions of this Article, the term “permanent...
5.Notwithstanding the provisions of paragraphs (1) and (2) of this...
1.The profits of an enterprise of a Contracting State shall...
2.Subject to the provisions of paragraph (3) of this Article,...
3.In determining the profits of a permanent establishment, there shall...
4.Insofar as it has been customary in a Contracting State...
5.No profits shall be attributed to a permanent establishment by...
6.For the purposes of the preceding paragraphs, the profits to...
7.Where the profits include items of income which are dealt...
2.However, such interest may also be taxed in the Contracting...
3.Notwithstanding the provisions of paragraph (2) of this Article, where...
4.The term “interest” as used in this Article means income...
5.The provisions of paragraphs (1), (2), (3), (12) and (13)...
6.Interest shall be deemed to arise in a Contracting State...
7.Where, by reason of a special relationship between the payer...
8.Any provision in the laws of either Contracting State relating...
11.Notwithstanding the provisions of paragraph (2) of this Article, interest...
12.Notwithstanding paragraphs (2) and (3) of this Article, interest arising...
13.Notwithstanding paragraphs (2) and (3) of this Article, interest arising...
2.However, such royalties may also be taxed in the Contracting...
3.The term “royalties” as used in this Article means payments...
4.The provisions of paragraphs (1) and (2) of this Article...
5.Royalties shall be deemed to arise in a Contracting State...
6.Where, by reason of a special relationship between the payer...
1.Gains derived by a resident of a Contracting State from...
2.Gains derived by a resident of a Contracting State from...
3.Gains from the alienation of movable property forming part of...
4.Gains derived by a resident of a Contracting State from...
5.Gains from the alienation of any property other than that...
6.The provisions of paragraph (5) of this Article shall not...
1.Nationals of a Contracting State shall not be subjected in...
2.The taxation on a permanent establishment which an enterprise of...
3.Except where the provisions of paragraph (1) of Article 9,...
4.Enterprises of a Contracting State, the capital of which is...
5.Nothing contained in this Article shall be construed as obliging...
6.The provisions of this Article shall apply to the taxes...
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