Common use of In the case of Italy Clause in Contracts

In the case of Italy. If a resident of Italy owns items of income which are taxable in Greece, Italy, in determining its income taxes specified in Article 2 of this Convention, may include in the basis upon which such taxes are imposed the said items of income unless specific provisions of this Convention otherwise provide. In such case, Italy shall deduct from the taxes so calculated the income tax paid in Greece but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. However, no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by request of the recipient of the said income in accordance with the Italian law.

In the case of Italy. If a resident of Italy owns items of income which are taxable in GreeceKazakhstan, Italy, in determining its income taxes specified in Article 2 of this Convention, may include in the basis upon which such taxes are imposed the said items of income income, unless specific provisions of this Convention otherwise provide. In such a case, Italy shall deduct from the taxes so calculated the income tax paid in Greece Kazakhstan but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. However, no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by a request of the recipient of the said income in accordance with the Italian law.

In the case of Italy. If a resident of Italy owns items of income which are taxable in GreeceUzbekistan, Italy, in determining its income taxes specified in Article 2 of this Convention, may include in the basis upon which such taxes are imposed the said items of income income, unless specific provisions of this Convention otherwise provide. In such a case, Italy shall deduct from the taxes so calculated the income tax paid in Greece Uzbekistan but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. However, no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by request of the recipient of the said income in accordance with the Italian law.

In the case of Italy. If a resident of Italy owns items of income which are taxable in GreeceIceland, Italy, in determining its income taxes specified in Article 2 of this Convention, may include in the basis upon which such taxes are imposed the said items of income income, unless specific provisions of this Convention otherwise provide. In such a case, Italy shall deduct from the taxes so calculated the income tax paid in Greece Iceland, but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. However, no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by request of the recipient of the said income in accordance with the Italian law.

In the case of Italy. If a resident of Italy owns items of income which are taxable in GreeceLithuania, Italy, in determining its income taxes specified in Article 2 of this Convention, may include in the basis upon which such taxes are imposed the said items of income income, unless specific provisions of this Convention otherwise provide. In such a case, Italy shall deduct from the taxes so calculated the income tax paid in Greece Lithuania but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. However, no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by request of the recipient of the said income in accordance with the Italian law.

In the case of Italy. If a resident of Italy owns items of income which are taxable in GreeceEstonia, Italy, in determining its income taxes specified in Article 2 of this Convention, may include in the basis upon which such taxes are imposed the said items of income income, unless specific provisions of this Convention otherwise provide. In such a case, Italy shall deduct from the taxes so calculated the income tax paid in Greece Estonia but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. However, no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by request of the recipient of the said income in accordance with the Italian law.

In the case of Italy. If Where a resident of Italy owns items of derives income which are taxable may be taxed in GreeceSpain, ItalyItaly may, in determining calculating its taxes on income taxes specified as mentioned in Article 2 of this Convention, may include that income in the basis upon which such taxes are imposed the said items of income taxable base, unless specific provisions of this Convention otherwise provideprovides otherwise. In such that case, Italy shall deduct deduct, from the taxes so calculated calculated, the income tax paid in Greece Spain, but in an the amount of such deduction may not exceeding exceed that proportion part of the aforesaid Italian tax which is appropriate to that income in the ratio that such items of income bear bears to the entire total income. HoweverNevertheless, no deduction will shall be granted if the item of income is subjected taxable in Italy by means of a withholding of tax which is final, if so requested by the beneficiary and according to a final withholding tax by request of the recipient of the said income in accordance with the Italian law.

In the case of Italy. If a resident of Italy owns items of income which are taxable in GreeceKuwait, Italy, in determining its income taxes specified in Article 2 of this Convention, may include in the basis upon which such taxes are imposed the said items of income income, unless specific provisions of this Convention otherwise provide. In such a case, Italy shall deduct from the taxes so calculated the income tax paid in Greece Kuwait but in an amount not exceeding that the proportion of the aforesaid Italian tax which such items of income bear to the entire income. However, no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by request of the recipient of the said income in accordance with the Italian law.

In the case of Italy. If a resident of Italy owns items of income which are taxable in GreeceRussia, Italy, in determining its income taxes specified in Article 2 of this Convention, may include in the basis upon which such taxes are imposed the said items of income income, unless specific provisions of this Convention otherwise provide. In such a case, Italy shall deduct from the taxes so calculated the income tax paid in Greece Russia but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. However, However no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by request of the recipient of the said income in accordance with the Italian law.;

In the case of Italy. If a resident of Italy owns items of income which are taxable in GreeceAlbania, Italy, in determining its income taxes specified in Article 2 of this Convention, may include in the basis upon which such taxes are imposed the said items of income income, unless specific provisions of this Convention otherwise provide. In such a case, Italy shall deduct from the taxes so calculated the income tax paid in Greece Albania but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. However, no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by request of the recipient of the said income in accordance with the Italian law.

In the case of Italy. If a resident of Italy owns items of income which are taxable in GreeceSyria, Italy, in determining its income taxes specified in Article 2 of this Convention, may include in the basis upon which such taxes are imposed the said items of income income, unless specific provisions of this Convention otherwise provide. In such a case, Italy shall deduct from the taxes so calculated the income tax paid in Greece Syria but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. However, no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by request of the recipient of the said income in accordance with the Italian law.

In the case of Italy. If a resident of Italy owns items of income which are taxable in GreeceGhana, Italy, in determining its income taxes specified in Article 2 of this Convention, may include in the basis upon which such taxes are imposed the said items of income income, unless specific provisions of this Convention otherwise provide. In such a case, Italy shall deduct from the taxes so calculated the income tax paid in Greece Ghana but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. However, no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by request of the recipient of the said income in accordance with the Italian law.

In the case of Italy. If a resident of Italy owns items of income which are taxable in GreeceLebanon, Italy, in determining its income taxes specified in Article 2 of this Convention, may include in the basis upon which such taxes are imposed the said items of income income, unless specific provisions of this Convention otherwise provide. In such a case, Italy shall deduct from the taxes so calculated the income tax paid in Greece Lebanon but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. However, no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by request of the recipient of the said income in accordance with the Italian law.

In the case of Italy. If a resident of Italy owns items of income which are taxable in GreeceAzerbaijan, Italy, in determining its income taxes specified in Article 2 of this Convention, may include in the basis upon which such taxes are imposed the said items of income income, unless specific provisions of this Convention otherwise provide. In such a case, Italy shall deduct from the taxes so calculated the income tax paid in Greece Azerbaijan, but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. However, no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by request of the recipient of the said income in accordance with the Italian law.

In the case of Italy. If a resident of Italy owns items of income which are taxable in GreeceGeorgia, Italy, in determining its income taxes specified in Article 2 of this Convention, may include in the basis upon which such taxes are imposed the said items of income income, unless specific provisions of this Convention otherwise provide. In such a case, Italy shall deduct from the taxes so calculated the income tax paid in Greece Georgia but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. However, no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by request of the recipient of the said income in accordance with the Italian law.

In the case of Italy. If a resident of Italy owns items of income which are taxable in GreeceCroatia, Italy, in determining its income taxes specified in Article 2 of this ConventionAgreement, may include in the basis upon which such taxes are imposed the said items of income income, unless specific provisions of this Convention Agreement otherwise provide. In such a case, Italy shall deduct from the taxes so calculated the income tax paid in Greece Croatia but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. However, no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by request of the recipient of the said income in accordance with the Italian law.

In the case of Italy. If a resident of Italy owns items of income which are taxable in GreeceDenmark, Italy, in determining its income taxes specified in Article 2 of this Convention, may include in the basis upon which such taxes are imposed the said items of income income, unless specific provisions of this Convention otherwise provide. In such a case, Italy shall deduct from the taxes so calculated the income tax paid in Greece Denmark but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. However, no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by request of the recipient of the said income in accordance with the Italian law.