Article 1 - Persons Covered/General Scope - Overview of Model Tax Convention +91-9667714335 скачать в хорошем качестве

Article 1 - Persons Covered/General Scope - Overview of Model Tax Convention +91-9667714335

Full Course Android App - https://play.google.com/store/apps/de... For consultancy on International tax issues, call our experts by subscribing to one of our Plans For more info visit - https://sortingtax.com/talk-to-tax-pr... Contact us :- Email - contact@sortingtax.com Phone Number - +91-9667714335 Follow us on Linked in -   / arinjay-jain-95829a28   #Internationaltax #taxexpert #taxconsultant #taxadvice #permanentestablishment #feefortechnicalservices #DTAA #Treaty #MLI #BEPS Article 1 - Persons Covered/General Scope - Overview of Model Tax Convention - CA Arinjay Jain - CA Final International Taxation Elective Paper 6C ARTICLE 1 - Persons Covered Article 1 deals with persons, who shall be eligible to claim benefit under a particular Treaty. Generally, the benefit of a Treaty is given to person who are resident of the Contracting States, which is elaborated in Article 4. However, in some countries, even though a person may not be a resident in that particular country, he may still be entitled to the benefit of a Treaty if he is a citizen of that country. Persons who are not resident of any of the country who enters into a Tax Treaty are generally not entitled to the benefits in the Treaty.