পাতা:বাংলাদেশ গেজেট, অতিরিক্ত, জানুয়ারি ৩, ১৯৮৯.pdf/১৮

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বাংলাদেশ গেজেট, অতিরিক্স জানুয়ারী ৩, ১৯৮৯ פסל 4. Nothing contained in paragraphs 1, 2, and 3 of this Article shall be construed as : - (a) obliging a State to grant to residents of the other State any personal allowances, reliefs and reductions which it grants to its residents; (b) affecting any provisions of the tax laws of the respective States regarding the imposition of tax on non-resident persons as such. 5. Nothing contained in paragraph 1 of this Article shall be construed as preventing France from granting only to persons possessing the French nationality the benefit of the exemption of the capital gains derived from the alienation of immovable property or part of immovable property constituting a residence in France, according to the provisions of Article 150 C of the “Code General des Impots”. 6. Except where the provisions of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a State to a resident of the other State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the firstmentioned State. - - T 7. Nothing contained in paragraph 6 of this Article shall be construed as: (a) preventing Bangladesh from applying its law requiring the deduction of tax at source, from interest, royalties and other disbursements as a condition for deduction : (b) preventing France from applying the provisions of Article 212 of the “Code General des Impots" as regards interest paid by a French company to a foreign parent company. 8. Enterprises of a State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other State, shall not be subjected in the first-mentioned State to any taxation or апу requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State, are or may be subjected. be privian: gt is శీice shall, notwithstanding the provisions of Ai: , ri - tre a r i a tription.