교육, 과학 및 ë¬¸í™”ì  성격의 시청각 자재의 êµ­ì œì  ìœ í†µì„ 용이하게 ...

(iii) ..
(a) in (State B)
(i) [total income tax]
(ii) [other income taxes]
(iii) ...
3. The competent authorities of Contracting States shall communicate [at the beginning of
each year] any changes in their respective tax laws and their application [made during the
preceding year].
II : Definitions
Article III: General definitions
For the purposes of this Agreement, unless the context otherwise requires:
(a) the terms `a Contracting State' and `the other Contracting State' shall, depending on the
context, refer to (State A) or (State B);
(b) the term `person' includes an individual, a company and any other body of persons;
(c) the term `company' means any body corporate or any entity which is treated as a body
corporate for tax purposes;
(d) the terms `enterprise of a Contracting State' and `enterprise of the other Contracting State'
mean respectively an enterprise carried on by a resident of a Contracting State and an
enterprise carried on by a resident of the other Contracting State;
(e) the term `nationals' means
(i) all individuals possessing the nationality of a State;
(ii) all legal persons, partnerships and associations deriving their status as such from the law
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