Common use of LIMITATION OF RELIEF Clause in Contracts

LIMITATION OF RELIEF. 1. Where this Agreement provides (with or without other conditions) that income from sources in Luxembourg shall be exempt from tax, or taxed at a reduced rate, in Luxembourg and under the laws in force in Singapore the said income is subject to tax by reference to the amount thereof which is remitted to or received in Singapore and not by reference to the full amount thereof, then the exemption or reduction of tax to be allowed under this Agreement in Luxembourg shall apply only to so much of the income as is remitted to or received in Singapore. 2. However, this limitation does not apply to income derived by the Government of Singapore or any person approved by the competent authority of Singapore for the purpose of this paragraph. The term "the Government of Singapore" shall include its agencies and statutory bodies.

LIMITATION OF RELIEF. 1. Where this Agreement provides (with or without other conditions) that income from sources in Luxembourg Denmark shall be exempt from tax, or taxed at a reduced rate, in Luxembourg Denmark and under the laws in force in Singapore the said income is subject to tax by reference to the amount thereof which is remitted to or received in Singapore and not by reference to the full amount thereof, then the exemption or reduction of tax to be allowed under this Agreement in Luxembourg Denmark shall apply only to so much of the income as is remitted to or received in Singapore. 2. However, this limitation does not apply to income derived by the Government of Singapore or any person approved by the competent authority of Singapore for the purpose of this paragraph. The term "the Government of Singapore" shall include its agencies and statutory bodies.

LIMITATION OF RELIEF. 1. Where this Agreement Convention provides (with or without other conditions) that income from sources in Luxembourg Denmark shall be exempt from tax, or taxed at a reduced rate, in Luxembourg Denmark and under the laws in force in Singapore the said income is subject to tax by reference to the amount thereof which is remitted to or received in Singapore and not by reference to the full amount thereof, then the exemption or reduction of tax to be allowed under this Agreement Convention in Luxembourg Denmark shall apply only to so much of the income as is remitted to or received in Singapore. 2. However, this limitation does not apply to income derived by the Government of Singapore or any person approved by the competent authority of Singapore for the purpose of this paragraph. The term "the Government of Singapore" shall include its agencies and statutory bodies.

LIMITATION OF RELIEF. 1. Where this Agreement Convention provides (with or without other conditions) that income from sources in Luxembourg Finland shall be exempt from tax, or taxed at a reduced rate, in Luxembourg Finland and under the laws in force in Singapore the said income is subject to tax by reference to the amount thereof which is remitted to or received in Singapore and not by reference to the full amount thereof, then the exemption or reduction of tax to be allowed under this Agreement Convention in Luxembourg Finland shall apply only to so much of the income as is remitted to or received in Singapore. 2. However, this limitation does not apply to income derived by the Government of Singapore or any person approved by the competent authority of Singapore for the purpose of this paragraph. The term "the Government of Singapore" shall include its agencies and statutory bodies.

LIMITATION OF RELIEF. 1. Where this Agreement provides (with or without other conditions) that income from sources in Luxembourg Vietnam shall be exempt from tax, or taxed at a reduced rate, in Luxembourg Vietnam and under the laws in force in Singapore the said income is subject to tax by reference to the amount thereof which is remitted to or received in Singapore and not by reference to the full amount thereof, then the exemption or reduction of tax to be allowed under this Agreement in Luxembourg Vietnam shall apply only to so much of the income as is remitted to or received in Singapore. 2. However, this limitation does not apply to income derived by the Government of Singapore or any person approved by the competent authority of Singapore for the purpose of this paragraph. The term "the Government of Singapore" shall include its agencies and statutory bodieshave the same meaning as in paragraph 4(a) of Article 11.

LIMITATION OF RELIEF. 1. Where this Agreement provides (with or without other conditions) that income from sources in Luxembourg Hungary shall be exempt from tax, or taxed at a reduced rate, rate in Luxembourg Hungary and under the laws in force in Singapore the said income is subject to tax by reference to the amount thereof which is remitted to or received in Singapore and not by reference to the full amount thereof, then the exemption or reduction of tax to be allowed under this Agreement in Luxembourg Hungary shall apply only to so much of the income as is remitted to or received in Singapore. 2. However, this limitation does not apply to income derived by the Government of Singapore or any person approved by the competent authority of Singapore for the purpose of this paragraph. The term "the Government of Singapore" shall include its agencies and statutory bodies.

LIMITATION OF RELIEF. 1. Where this Agreement provides (with or without other conditions) that income from sources in Luxembourg Norway shall be exempt from tax, or taxed at a reduced rate, in Luxembourg Norway and under the laws in force in Singapore the said income is subject to tax by reference to the amount thereof which is remitted to or received in Singapore and not by reference to the full amount thereof, then the exemption or reduction of tax to be allowed under this Agreement in Luxembourg Norway shall apply only to so much of the income as is remitted to or received in Singapore. 2. However, this limitation does not apply to income derived by the Government of Singapore or any person approved by the competent authority of Singapore for the purpose of this paragraph. The term "the Government of Singapore" shall include its agencies and statutory bodies.

LIMITATION OF RELIEF. 1. Where this Agreement Convention provides (with or without other conditions) that income from sources in Luxembourg Norway shall be exempt from tax, or taxed at a reduced rate, in Luxembourg Norway and under the laws in force in Singapore the said income is subject to tax by reference to the amount thereof which is remitted to or received in Singapore and not by reference to the full amount thereof, then the exemption or reduction of tax to be allowed under this Agreement Convention in Luxembourg Norway shall apply only to so much of the income as is remitted to or received in Singapore. 2. However, this limitation does not apply to income derived by the Government of Singapore or any person approved by the competent authority of Singapore for the purpose of this paragraph. The term "the Government of Singapore" shall include its agencies and statutory bodies.

LIMITATION OF RELIEF. 1. Where this Agreement provides (with or without other conditions) that income from sources in Luxembourg Turkey shall be exempt from tax, or taxed at a reduced rate, in Luxembourg Turkey and under the laws in force in Singapore the said income is subject to tax by reference to the amount thereof which is remitted to or received in Singapore and not by reference to the full amount thereof, then the exemption or reduction of tax to be allowed under this ths Agreement in Luxembourg Turkey shall apply only to so much of the income as is remitted to or received in Singapore. 2. However, this limitation does not apply to income derived by the Government of Singapore or any person approved by the competent authority of Singapore for the purpose of this paragraph. The term "the Government of Singapore" shall include its agencies and statutory bodieshave the same meaning as in paragraph 4(a) of Article 11.

LIMITATION OF RELIEF. 1. Where this Agreement provides (with or without other conditions) that income from sources in Luxembourg Poland shall be exempt from tax, or taxed at a reduced rate, in Luxembourg Poland and under the laws in force in Singapore the said income is subject to tax by reference to the amount thereof which is remitted to or received in Singapore and not by reference to the full amount thereof, then the exemption or reduction of tax to be allowed under this Agreement in Luxembourg Poland shall apply only to so much of the income as is remitted to or received in Singapore. 2. However, this limitation does not apply to income derived by the Government of Singapore or any person approved by the competent authority of Singapore for the purpose of this paragraph. The term "the Government of Singapore" shall include its agencies and statutory bodies.

LIMITATION OF RELIEF. 1. Where this Agreement provides (with or without other conditions) that income from sources in Luxembourg China shall be exempt from tax, or taxed at a reduced rate, rate in Luxembourg China and under the laws in force in Singapore the said income is subject to tax by reference byreference to the amount thereof which is remitted to or received in Singapore and not by reference to the full amount thereof, then the exemption or reduction of tax to be allowed under this Agreement in Luxembourg China shall apply only to so much of the income as is remitted to or received in Singapore. 2. However, this limitation does not apply to income derived by the Government of Singapore or any person approved by the competent authority of Singapore for the purpose of this paragraph. The term "the Government of Singapore" shall include its agencies and statutory bodies.

LIMITATION OF RELIEF. 1. Where this Agreement provides (with or without other conditions) that income from sources in Luxembourg shall be exempt from tax, or taxed at a reduced rate, in Luxembourg and under the laws in force in Singapore the said income is subject to tax by reference to the amount thereof which is remitted to or received in Singapore and not by reference to the full amount thereof, then the exemption or reduction of tax to be allowed under this Agreement in Luxembourg shall apply only to so much of the income as is remitted to or received in Singapore. 2. However, this limitation does not apply to income derived by the Government of Singapore or any person approved by the competent authority of Singapore for the purpose of this paragraph. The term "“the Government of Singapore" ” shall include its agencies and statutory bodies.

LIMITATION OF RELIEF. 1. Where this Agreement provides (with or without other conditions) that income from sources in Luxembourg Norway shall be exempt from tax, or taxed at a reduced rate, in Luxembourg Norway and under the laws in force in Singapore the said income is subject to tax by reference to the amount thereof which is remitted to or received in Singapore and not by reference to the full amount thereof, then the exemption or reduction of tax to be allowed under this Agreement in Luxembourg Norway shall apply only to so much of the income as is remitted to or received in Singapore. 2. However, this limitation does not apply to income derived by the Government of Singapore or any person approved by the competent authority of Singapore for the purpose of this paragraph. The term "the «Government of Singapore" » shall include its agencies and statutory bodies.