LIMITATION OF RELIEF. Where under any provision of this Convention income is relieved from tax in one of the States and under the law in force in the other State, a person, in respect of the said income, 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 Convention in the first-mentioned State shall apply only to so much of the income as is remitted to or received in the other State.
Appears in 8 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
LIMITATION OF RELIEF. Where under any provision of this Convention income is relieved from tax in one of the Contracting States and and, under the law in force in the other Contracting State, a person, person in respect of the 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, 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 as is remitted to or received in the other Contracting State.
Appears in 2 contracts
Samples: Double Taxation Agreement, Convention for the Avoidance of Double Taxation
LIMITATION OF RELIEF. Where under any provision of this Convention income is relieved from tax in one of the States and a Contracting State and, under the law in force in the other Contracting State, a personan individual, in respect of the said income, 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 Convention in the first-mentioned Contracting State shall apply only to so much of the income as is remitted to or received in the that other Contracting State.
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement