…7 (ENTITLEMENT TO BENEFITS) in Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report, OECD 2015, Section A - 55. Diese Kommentarstelle verweist auf Kommentarstellen zu Art. 1 OECD-MA, die bereits vor dem BEPS-Update Bestandteil dieses Kommentars waren und…

…grants for children: If a staff member, a staff member's spouse or any other person to whom a child resides received a dependency benefit in the form of a government grant in respect of that child, the staff member shall report the total amount…

…zitieren: A standard UNDOF Leave Policy has been developed to provide an equitable leave benefit for t he weil being and morale of UNDOF members. For leave and related benefits, nationalleave entitlements are suspended. Members of UNDOF shall adhere to the provisions of this SOP." …

…equipment. 2. Entitlement to commission accrues as soon as the confirmation of the order reaches the prinicipal. Unless otherwise agreed in writing, any price rebates granted to a customer by the principal will not affect the level of the commission due. 3. Upon request, the…

…sonstigen Ausfuhrvergünstigungen für … (Menge) ungültig gemacht, Αποδεικτικό πληρωμής επιδοτήσεων ή άλλων χορηγήσεων κατά την εξαγωγή ακυρωμένο για … (ποσότης), Entitlement to payment of refunds or other amounts on exportation cancelled for … (quantity), Titre de paiement des restitutions ou autres montants à l'exportation…

…employment with the Home Company for both statutory and contractual purposes and will count towards any service-related entitlements, including pension. During the assignment the Employee will be under the day-to-day management of the Host Company and subject to its rules and regulations…

…Pensionsplan des rechtlichen Arbeitgebers verbleibt (siehe Punkt "BENEFITS"; "… will remain in Saudi Arabia's pension plan."); der Urlaubsanspruch des Arbeitnehmers sich nach den Bestimmungen des Heimatlands richtet (siehe Punkt "HOURS OF WORK, HOLIDAY, & VACATION; "Your vacation time is equivalent to your home country entitlitement…

…Therefore, if the Austrian constructor of the plant has to disclose production technology to the future operator of the plant then any remuneration derived for such entitlement to use such technology in the future production may constitute a royalty in the sense of Article 12…