LIMITATION OF RELIEF. Where, under any provision of this Agreement, income or gains is or are wholly or partly relieved from tax in a Contracting State and, under the laws in force in the other Contracting State, an individual, in respect of the said income or gains, is subject to tax by reference to the amount thereof which is remitted to or received in that other State, and not by reference to the full amount thereof, then the relief to be allowed under this Agreement in the first-mentioned State shall apply only to so much of the income or gains as is remitted to or received in that other State.
Appears in 5 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital Gains, Agreement for the Avoidance of Double Taxation
LIMITATION OF RELIEF. Where, Where under any provision of this Agreement, Agreement any income or gains is or are wholly or partly relieved from tax in a Contracting State and, under the laws law in force in the other Contracting State, an individualState a person, in respect of the said income or gainsthat income, is subject to tax by reference to the amount thereof which is remitted to or received in that other State, Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Agreement in the first-mentioned Contracting State shall apply only to so much of the income or gains as is remitted to or received taxed in that the other Contracting State.
Appears in 5 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
LIMITATION OF RELIEF. Where, Where under any provision of this Agreement, income or gains Agreement any person is or are wholly or partly relieved from tax in a Contracting State and, under the laws in force on certain income if (with or without other conditions) that person is subject to tax in the other Contracting State, an individual, State in respect of the said that income or 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 State, and not by reference to the full amount thereof, then the relief from tax to be allowed under this Agreement in the first-mentioned Contracting State shall apply only to the amounts so much of the income remitted or gains as is remitted to or received in that other Statereceived.
Appears in 4 contracts
Samples: Double Tax Agreement, Double Taxation Agreement, Double Taxation Agreement
LIMITATION OF RELIEF. Where, Where under any provision the provisions of this Agreement, Agreement any income or gains is or are wholly or partly relieved from tax in a Contracting State and, under the laws law in force in the other Contracting State, an individual, State a person in respect of the said income or gainsthat income, is subject to tax by reference to the amount thereof which is remitted to or received in that the other State, Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Agreement in the first-mentioned Contracting State shall apply only to so much of the income or gains as is remitted to or received in that the other Contracting State.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
LIMITATION OF RELIEF. Where, Where under any provision of this Agreement, Agreement income or gains is or are wholly or partly relieved from tax in a one of the Contracting State States and, under the laws law in force in the other Contracting State, an individual, in respect of the said income or gains, is subject to tax by reference to the amount thereof which is remitted to or received in that other State, Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Agreement in the first-mentioned Contracting State shall apply only to so much of the income or gains as is remitted to or received in that other Contracting State.
Appears in 1 contract
Samples: Double Taxation Convention
LIMITATION OF RELIEF. Where, Where under any provision of this Agreement, Agreement any income or gains is or are wholly or partly relieved from tax in a Contracting State and, under the laws law in force in the other Contracting State, an individualState a person, in respect of the said that income or those gains, is subject to tax by reference to the amount thereof which is remitted to or received in that other State, State and not by reference to the full amount thereof, then the relief to be allowed under this Agreement in the first-mentioned State shall apply only to so much of the income or gains as is remitted to or received taxed in that the other State.
Appears in 1 contract
Samples: Double Taxation Agreement
