Common use of LIMITATION OF RELIEF Clause in Contracts

LIMITATION OF RELIEF. Where under any provision of this Agreement any person is relieved from tax in a Contracting State on certain income if (with or without other conditions) that person is subject to tax in the other Contracting State in respect of that income 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, the relief from tax to be allowed under this Agreement in the first-mentioned Contracting State shall apply only to the amounts so remitted or received.

Appears in 4 contracts

Samples: Double Tax Agreement, Kenya Double Taxation Agreement, Kenya Double Taxation Agreement

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LIMITATION OF RELIEF. Where under any provision of this Agreement any person income is relieved from tax in a Contracting State on certain income if (with or without other conditions) that person is subject to tax and, under the law in force in the other Contracting State a person, in respect of that income and that person income, 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 StateContracting 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 so much of the amounts so remitted or receivedincome as is taxed in the other Contracting State.

Appears in 3 contracts

Samples: assets.publishing.service.gov.uk, www.rsl.org.ls, data.parliament.uk

LIMITATION OF RELIEF. 1. Where under any provision of this Agreement any person income is relieved from tax in a Contracting State on certain income if (with or without other conditions) that person is subject to tax and, under the law in force in the other Contracting State a person, in respect of that income and that person income, 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 StateContracting 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 so much of the amounts so income as is remitted to or receivedreceived in that other Contracting State.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, phl.hasil.gov.my

LIMITATION OF RELIEF. (1) Where under any provision of this Agreement any person income is relieved from tax in a Contracting State on certain income if (with or without other conditions) that person is subject to tax and, under the law in force in the other Contracting State a person, in respect of that income and that person income, 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 StateContracting 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 so much of the amounts so remitted or receivedincome as is taxed in the other Contracting State.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Malaysia Double Taxation Agreement

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LIMITATION OF RELIEF. (1) Where under any provision of this Agreement agreement any person income is relieved from tax in a Contracting State on certain income if (with or without contracting state and, under the law in force in the other conditions) contracting state a person, in respect of that person income, is subject to tax in the other Contracting State in respect of that income 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 Statecontracting state and not by reference to the full amount thereof, then the relief from tax to be allowed under this Agreement agreement in the first-first- mentioned Contracting State contracting state shall apply only to so much of the amounts so remitted or receivedincome as is taxed in the other contracting state.

Appears in 1 contract

Samples: Malaysia Double Taxation Agreement

LIMITATION OF RELIEF. Where under any provision of this Agreement any person income is relieved from tax in a one of the Contracting State on certain States and, under the law in force in the other Contracting State, an individual, in respect of the said income if (with or without other conditions) that person is subject to tax in the other Contracting State in respect of that income 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 StateContracting 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 so much of the amounts so income as is remitted to or receivedreceived in that other Contracting State.

Appears in 1 contract

Samples: assets.publishing.service.gov.uk

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