GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55
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 profits 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 profits of that enterprise and taxed accordingly.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 2
2 Where a Contracting State includes in the profits of an enterprise of that State — and taxes accordingly — profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which 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 tax charged therein on those profits. 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 3
3 A Contracting State shall not change the profits of an enterprise in the circumstances referred to in paragraph l 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 profits which would be subject to such change would, but for the conditions referred to in paragraph l, have been attributed to that enterprise.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 4
4 The provisions of paragraphs 2 and 3 shall not apply in the case of fraud, wilful default or neglect.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends; (b) notwithstanding the provisions of subparagraph (a), 10 per cent of the gross amount of the dividends if they are paid by a non-resident owned investment corporation that is a resident of Canada to a company that is a resident of the United Arab Emirates and that holds directly or indirectly at least 10 per cent of the voting power of the company paying the dividends; (c) 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 on the profits out of which the dividends are paid.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (a)
(a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (b)
(b) notwithstanding the provisions of subparagraph (a), 10 per cent of the gross amount of the dividends if they are paid by a non-resident owned investment corporation that is a resident of Canada to a company that is a resident of the United Arab Emirates and that holds directly or indirectly at least 10 per cent of the voting power of the company paying the dividends;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (c)
(c) 15 per cent of the gross amount of the dividends in all other cases.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55
The provisions of this paragraph shall not affect the taxation of the company on the profits out of which the dividends are paid.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 3
3 The term dividends as used in this Article means income from shares, “ jouissance ” shares or “ jouissance ” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 3
3 Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and paid to the Government of the other Contracting State including a political subdivision and a local authority thereof, the Central Bank of that other State or any financial institution wholly owned by that Government shall be exempt from tax in the first-mentioned State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 4
4 For the purposes of paragraph 3, the terms the Central Bank and financial institution wholly owned by the Government mean: (a) in the case of Canada, (i) the Bank of Canada; (ii) Export Development Canada; and (iii) such other financial institution the capital of which is wholly owned by the Government of Canada as is specified and agreed in letters exchanged between the competent authorities of the Contracting States; (b) in the case of the United Arab Emirates, (i) the Central Bank of the United Arab Emirates; (ii) the Abu Dhabi Investment Authority; and (iii) such other financial institution the capital of which is wholly owned by the Government of the United Arab Emirates as is specified and agreed in letters exchanged between the competent authorities of the Contracting States.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (a)
(a) in the case of Canada, (i) the Bank of Canada; (ii) Export Development Canada; and (iii) such other financial institution the capital of which is wholly owned by the Government of Canada as is specified and agreed in letters exchanged between the competent authorities of the Contracting States;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (iii)
(iii) such other financial institution the capital of which is wholly owned by the Government of Canada as is specified and agreed in letters exchanged between the competent authorities of the Contracting States;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (b)
(b) in the case of the United Arab Emirates, (i) the Central Bank of the United Arab Emirates; (ii) the Abu Dhabi Investment Authority; and (iii) such other financial institution the capital of which is wholly owned by the Government of the United Arab Emirates as is specified and agreed in letters exchanged between the competent authorities of the Contracting States.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (i)
(i) the Central Bank of the United Arab Emirates;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (ii)
(ii) the Abu Dhabi Investment Authority; and
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (iii)
(iii) such other financial institution the capital of which is wholly owned by the Government of the United Arab Emirates as is specified and agreed in letters exchanged between the competent authorities of the Contracting States.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 5
5 The term interest as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income which is subjected to the same taxation treatment as income from money lent by the laws of the State in which the income arises. However, the term “interest” does not include income dealt with in Article 8 or Article 10.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 6
6 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 7
7 Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 8
8 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 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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 10 per cent of the gross amount of the royalties.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 3
3 Notwithstanding the provisions of paragraph 2, (a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting), and (b) 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 in connection with a rental or franchise agreement), arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that other State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (a)
(a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting), and
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (b)
(b) 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 in connection with a rental or franchise agreement), arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that other State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55
arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that other State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 4
4 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, patent, trade mark, design or model, plan, secret formula or process or other intangible property, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience, 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 5
5 The provisions of paragraphs 2 and 3 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 6
6 Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or 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 obligation 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 3
3 Gains from the alienation of ships or aircraft operated in international traffic by an enterprise of a Contracting State, or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 4
4 Gains derived by a resident of a Contracting State from the alienation of: (a) shares, 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.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (a)
(a) shares, the value of which is derived principally from immovable property situated in that other State; or
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 5
5 Gains from the alienation of any property, other than that referred to in paragraphs l, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 6
6 The provisions of paragraph 5 shall not affect the right of either of the Contracting States to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned Contracting State at any time during the five years immediately preceding the alienation of the property.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 1
1 Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities 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 activities. 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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 and accountants.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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 such remuneration is not borne by a permanent establishment or a fixed base which the person has in the other State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (b)
(b) the remuneration is paid by, or on behalf of, a person who is not a resident of the other State, and such remuneration is not borne by a permanent establishment or a fixed base which the person has in the other State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 3
3 Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft, operated in international traffic by an enterprise of a Contracting State, shall be taxable only in that State unless the remuneration is derived by a resident of the other Contracting State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55
Directors’ fees and other similar payments derived by a resident of a Contracting State in that resident’s 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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, 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.