Treaty on Global Currency Transactions Tax

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Treaty on Global Currency Transactions Tax

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PART II Currency [Exchange] Transaction Tax

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TITLE IV TAXABLE PERSONS

TITLE IV TAXABLE PERSONS

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ARTICLE 7

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§1 "Taxable person" shall mean any person who carries out, even on an occasional basis, a taxable transaction.

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§2 For the purpose of preventing evasion, avoidance or abuse, a Contracting State may treat as a single taxable person established in the territory of the country, persons, whether established in the country or not, who, while legally independent, are closely bound to the taxable person by financial, economic and organisational links.

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