A G R E E M E N T BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA AND THE SWISS FEDERAL COUNCIL

A G R E E M E N T BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA AND THE SWISS FEDERAL COUNCIL FOR THE AVOIDANCE OF DOUBLE TAXATION

A G R E E M E N T BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA AND THE SWISS FEDERAL COUNCIL FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL


Inkraft seit 2000-08-22

Artikel 21
OTHER INCOME

1. Items of income of a resident of a Contracting State, wherever arising, not  dealt with in the foregoing Articles of this Agreement shall be taxable only in that  State. 


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 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 right or property in respect of which the income 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.