缔约国另一方

但是，如果这种收益不是发生于缔约国另一方，应仅在转让者为居民的缔约国征税。

However , such gains do not arise in the other Contracting State they shall be taxable only in the Contracting State of which the alienator is a resident .

必须有权并经常为缔约国另一方企业从事营业性质的活动。

Second , it must have right to do some activities with nature of business for the other enterprise of the contracting party .

该项报酬不是由雇主设在该缔约国另一方的常设机构所负担。

However , such pension may be taxable in the other Contracting State if the individual is a resident of , and a national of , that other State .