GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to such person. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by the Convention.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 The term “permanent establishment” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry, an installation, a structure, a vessel or any other place relating to the exploration for or the development and extraction of natural resources. 3 The term “permanent establishment” shall also be deemed to include: (a) a building site or construction or installation project, or supervisory or consultancy activities connected with them, but only if such site, project or activities continue for more than twelve months, and (b) the furnishing of services, including consultancy services, by an enterprise through its employees or other personnel engaged by the enterprise for such purposes, but only where activities of that nature continue (for the same or connected project) within a Contracting State during a period or periods aggregating more than six months in any twelve-month period.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (f)
(f) a mine, an oil or gas well, a quarry, an installation, a structure, a vessel or any other place relating to the exploration for or the development and extraction of natural resources.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 The term “permanent establishment” shall also be deemed to include:
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) a building site or construction or installation project, or supervisory or consultancy activities connected with them, but only if such site, project or activities continue for more than twelve months, and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) the furnishing of services, including consultancy services, by an enterprise through its employees or other personnel engaged by the enterprise for such purposes, but only where activities of that nature continue (for the same or connected project) within a Contracting State during a period or periods aggregating more than six months in any twelve-month period.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 4
4 Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (c)
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (d)
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (e)
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (f)
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 7 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for that enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 6
6 Notwithstanding the preceding provisions of this Article, if an insurance company of a Contracting State is engaged in the collection of insurance premiums and provides insurance coverage for risks in the other Contracting State, except for re-insurance by a person other than an agent of an independent status to whom paragraph 7 applies, it shall be deemed to have a permanent establishment in that other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 7
7 An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, if the activities of such agent are carried out wholly or almost wholly for the enterprise such agent shall not be considered to be an agent of an independent status for the purpose of this paragraph, unless it is shown that the transactions between the agent and the enterprise were made under conditions which would be made between independent parties.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 8
8 The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 For the purposes of this Convention, the term “immovable property” shall have the meaning which it has for the purposes of the relevant tax law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 The provisions of paragraph 1 shall also apply to income derived from the direct use, letting, or use in any other form of immovable property and to income from the alienation of such property.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 4
4 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment and with all other persons.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere, provided that the expenses are deductible within the framework determined by the domestic legislation of that State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 4
4 Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of an enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 5
5 No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 6
6 For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 7
7 Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 Notwithstanding the provisions of paragraph 1 and Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 For the purposes of this Article, (a) the term “profits” includes gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic, and (b) the term “operation of ships or aircraft in international traffic” by an enterprise, includes: (i) the bareboat charter or rental, on an occasional basis, of ships or aircraft, and (ii) the use, maintenance, or rental of containers, including trailers and related equipment for the transportation of containers, by that enterprise if such activities are incidental to the operation by that enterprise of ships or aircraft in international traffic.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) the term “profits” includes gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic, and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) the term “operation of ships or aircraft in international traffic” by an enterprise, includes: (i) the bareboat charter or rental, on an occasional basis, of ships or aircraft, and (ii) the use, maintenance, or rental of containers, including trailers and related equipment for the transportation of containers,
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (i)
(i) the bareboat charter or rental, on an occasional basis, of ships or aircraft, and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (ii)
(ii) the use, maintenance, or rental of containers, including trailers and related equipment for the transportation of containers,
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
by that enterprise if such activities are incidental to the operation by that enterprise of ships or aircraft in international traffic.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 4
4 The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any income which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the income of that enterprise and taxed accordingly.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any income which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the income of that enterprise and taxed accordingly.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 Where a Contracting State includes in the income of an enterprise of that State — and taxes accordingly — income on which an enterprise of the other Contracting State has been charged to tax in that other State and the income so included is income that would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on that income. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 A Contracting State shall not change the income of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its domestic laws and, in any case, after five years from the end of the year in which the income that would be subject to such change would, but for the conditions referred to in paragraph 1, have been attributed to that enterprise.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 4
4 The provisions of paragraphs 2 and 3 shall not apply in the case of fraud, wilful default or neglect.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed (a) 10 per cent of the gross amount of the dividends if the beneficial owner is a company that controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends; and (b) 15 per cent of the gross amount of the dividends, in all other cases. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) 10 per cent of the gross amount of the dividends if the beneficial owner is a company that controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends; and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) 15 per cent of the gross amount of the dividends, in all other cases.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 The term “dividends” as used in this Article means income from shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income from other rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 4
4 The provisions of paragraph 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, 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. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 5
5 Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 Notwithstanding the provisions of paragraph 2, (a) interest arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State if such resident is the beneficial owner of the interest provided that the payer or the recipient of the interest is a Contracting State or a political or administrative-territorial subdivision or a local authority or central bank thereof, or the State Oil Fund of the Republic of Azerbaijan; and (b) interest arising in Azerbaijan and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Development Canada.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) interest arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State if such resident is the beneficial owner of the interest provided that the payer or the recipient of the interest is a Contracting State or a political or administrative-territorial subdivision or a local authority or central bank thereof, or the State Oil Fund of the Republic of Azerbaijan; and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) interest arising in Azerbaijan and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Development Canada.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 4
4 The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. However, the term “interest” does not include income dealt with in Article 10.