Will you succor and protect him as a brother-man--a resident of
the old Bay State?
In May 2001, another resident of
this nursing home was transported to hospital with GAS bacteremia (index case-patient 3).
The starting point in determining whether a foreign corporation may be entitled to tax treaty benefits is to determine whether the foreign corporation is a resident of the treaty country, as defined in the particular treaty.
income tax treaties contain an LOB article designed to restrict "treaty shopping," which occurs when a resident of a country that has no income tax treaty with the U.
This adaptation allows the massage therapist to see each resident of
the nursing home unit at least twice a month.
He envisions a time when every resident of
a nursing home of assisted living facility who wants it--and even some who don't yet know they want it--will have access to the "outside world" via e-mail and the Internet.