GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 5
5 The provisions of paragraph 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. 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 6
6 Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 7
7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount that would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 Royalties 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 royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed (a) 5 per cent of the gross amount of the royalties in the case of royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty provided in connection with a rental or franchise agreement); and (b) 10 per cent of the gross amount of the royalties in all other cases.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) 5 per cent of the gross amount of the royalties in the case of royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty provided in connection with a rental or franchise agreement); and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) 10 per cent of the gross amount of the royalties in all other cases.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, any computer software, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience (know-how), and includes payments of any kind in respect of motion picture films and works on film, videotape or other means of reproduction for use in connection with television.
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 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 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. 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 Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 6
6 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 Gains derived by a resident of a Contracting State from the alienation of immovable property situated in the other Contracting State may be taxed in that other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has or had in the other Contracting State or of movable property pertaining to a fixed base that is or was available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 4
4 Gains derived by a resident of a Contracting State from the alienation of: (a) shares or other corporate rights, the value of which is derived principally from immovable property situated in that other State; or (b) an interest in a partnership or trust, the value of which is derived principally from immovable property situated in that other State may be taxed in that other State. For the purposes of this paragraph, the term “immovable property” does not include any property, other than rental property, in which the business of the company, partnership or trust is carried on.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) shares or other corporate rights, the value of which is derived principally from immovable property situated in that other State; or
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) an interest in a partnership or trust, the value of which is derived principally from immovable property situated in that other State
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
may be taxed in that other State. For the purposes of this paragraph, the term “immovable property” does not include any property, other than rental property, in which the business of the company, partnership or trust is carried on.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 5
5 Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 Income derived by an individual who is a resident of a Contracting State in respect of professional or similar services of an independent character shall be taxable only in that State unless the individual has a fixed base regularly available in the other Contracting State for the purpose of performing the services. If the individual has or had such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists, accountants and auditors.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 Notwithstanding the provisions of paragraph 1, income derived by an individual who is a resident of a Contracting State in respect of professional services or similar services of an independent character, may be taxed in the other Contracting State if the individual is present in the other State for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned. In that case, only so much of the income as is derived from the individual’s activities performed in that other State may be taxed in that other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the calendar year concerned, and (b) the remuneration is paid by, or on behalf of, a person who is not a resident of the other State, and (c) such remuneration is not borne by a permanent establishment or a fixed base which the person has in the other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the calendar year concerned, and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) the remuneration is paid by, or on behalf of, a person who is not a resident of the other State, and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (c)
(c) such remuneration is not borne by a permanent establishment or a fixed base which the person has in the other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
Directors’ fees and other similar payments derived by a resident of a Contracting State in the capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, variety, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the sportsperson nor persons related thereto participate directly or indirectly in the profits of the person referred to in that paragraph.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 4
4 The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by a resident of the other Contracting State in the context of a visit in the first-mentioned State of a non-profit organization of the other State, if the visit is primarily supported by public funds.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
Pensions and annuities 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 1. (a)
1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political or an administrative-territorial subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State, or (ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (ii)
(ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 The provisions of Articles 15, 16, and 17 shall apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political or an administrative-territorial subdivision or a local authority thereof.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
Payments which a student, apprentice or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 Subject to the provisions of paragraph 2 and 3, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 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 a business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the income 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 3
3 Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention and arising in the other Contracting State may also be taxed in that other State. Where such income is income from a trust, other than a trust to which contributions were deductible, the tax so charged shall, if the income is taxable in the Contracting State in which the beneficial owner is a resident, not exceed 15 per cent of the gross amount of the income.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 Capital represented by immovable property owned by a resident of a Contracting State and situated in the other Contracting State may be taxed in that other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 Capital represented by ships and aircraft operated by an enterprise of a Contracting State in international traffic or by movable property pertaining to the operation of such ships and aircraft shall be taxable only in that State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 4
4 All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 In the case of Azerbaijan, double taxation shall be avoided as follows: where a resident of Azerbaijan derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Canada, the tax on this income or capital paid in Canada shall be deducted from tax collected from this person in Azerbaijan in respect of such income or capital. Such deduction shall not, however, exceed the tax amount computed for such income or capital according to the legislation and taxation rules of Azerbaijan.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 In the case of Canada, double taxation shall be avoided as follows: (a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Azerbaijan on profits, income or gains arising in Azerbaijan shall be deducted from any Canadian tax payable in respect of such profits, income or gains; and (b) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Azerbaijan on profits, income or gains arising in Azerbaijan shall be deducted from any Canadian tax payable in respect of such profits, income or gains; and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 For the purposes of this Article, profits, income or gains of a resident of a Contracting State that may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities that it grants to its own residents.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 4
4 Enterprises of Azerbaijan, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of Canada, shall not be subjected in Azerbaijan to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which other similar enterprises of Azerbaijan are or may be subjected.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 5
5 Enterprises of Canada, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of Azerbaijan, shall not be subjected in Canada to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which other similar enterprises that are residents of Canada, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which that person is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.