LIMITATION OF RELIEF. Where under any provision of this Convention any income or gains are relieved from tax in a Contracting State and, under the law in force in the other Contracting State a person, in respect of that income or those gains, is subject to tax by reference to the amount thereof which is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the income or gains as is taxed in the other Contracting State.
Appears in 6 contracts
Samples: Double Taxation Agreement, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
LIMITATION OF RELIEF. Where under any provision of this Convention any income or gains are is relieved from tax in a one of the Contracting State States and, under the law in force in the other Contracting State State, a person, in respect of that income or those gainsthe said income, is subject to tax by reference to the amount thereof which is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the income or gains as is taxed remitted to or received in the other Contracting State.
Appears in 5 contracts
Samples: Double Taxation Agreement, Convention for the Avoidance of Double Taxation, Double Taxation Convention
LIMITATION OF RELIEF. Where under any provision of this Convention any income or gains are relieved from tax in a Contracting State and, under the law in force in the other Contracting State a person, in respect of that income or those gains, is subject to tax by reference to the amount thereof which is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the income or gains as is taxed in the other Contracting State.
Appears in 5 contracts
Samples: Convention for the Avoidance of Double Taxation, Tax Agreement, Tax Agreement
LIMITATION OF RELIEF. Where under any provision of this Convention any income or gains are person is relieved from tax in a Contracting State and, under the law in force on certain income if (with or without other conditions) that person is subject to tax in the other Contracting State a person, in respect of that income or those gains, and that person is subject to tax in respect of that income in that other State by reference to the amount thereof which is remitted to or received in that other Contracting State and not by reference to the full amount thereofState, then the relief from tax to be allowed under this Convention in the first-mentioned Contracting State shall apply only to the amounts so much of the income remitted or gains as is taxed in the other Contracting Statereceived.
Appears in 1 contract
Samples: Double Taxation Convention
LIMITATION OF RELIEF. Where under any provision of this Convention any income or gains are is relieved from tax in a Contracting State and, under the law in force in the other Contracting State a person, in respect of that income or those gainsincome, is subject to tax by reference to the amount thereof which is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-first mentioned Contracting State shall apply only to so much of the income or gains as is taxed in the other Contracting State.
Appears in 1 contract
Samples: Double Taxation Convention
LIMITATION OF RELIEF. Where under any provision of this Convention any income or gains are is relieved from tax in a Contracting State and, under the law in force in the other Contracting State a personState, an individual, in respect of that income or those gainsthe said income, is subject to tax by reference to the amount thereof which is remitted to or received in that other Contracting State State, and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the income or gains as is taxed remitted to or received in the that other Contracting State.
Appears in 1 contract
LIMITATION OF RELIEF. Where Where, under any provision of this Convention any Convention, income or gains are is relieved from tax in a one of the Contracting State States and, under the law in force in the other Contracting State State, a person, person in respect of that the said income or those gains, is subject to tax by reference to the amount thereof which is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the income or gains as is taxed remitted to or received in the other Contracting State.
Appears in 1 contract
LIMITATION OF RELIEF. 1 Where under any provision of this Convention any income or gains are relieved from tax in a Contracting State and, under the law in force in the other Contracting State State, a person, person in respect of that income or those gains, gains is subject to tax taxed by reference to the amount thereof which is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-βmentioned Contracting State shall apply only to so much of the income or gains as is taxed in the other Contracting State.
Appears in 1 contract
Samples: Double Taxation Convention