LIMITATION OF RELIEF. (1) Where under any provision of this Agreement any income 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, 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 Agreement in the first-mentioned Contracting State shall apply only to so much of the income as is taxed in the other Contracting State.
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LIMITATION OF RELIEF. (1) Where under any provision the provisions of this Agreement any income is 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, is subject to tax by reference to the amount thereof which is remitted to or received in that the other 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 as is taxed remitted to or received in the other Contracting State.
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Samples: internationaltaxtreaty.com, Double Taxation Avoidance Agreement, phl.hasil.gov.my
LIMITATION OF RELIEF. (1) . Where under any provision of this Agreement any income 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, 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 Agreement in the first-mentioned Contracting State shall apply only to so much of the income as is taxed in the other Contracting State.
Appears in 2 contracts
LIMITATION OF RELIEF. (1) Where under any provision of this Agreement any income is relieved from tax in a Contracting State and, under the law in force in the other Contracting State, State a person, in respect of that 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 Agreement in the first-mentioned Contracting State shall apply only to so much of the income as is taxed remitted to or received in the other Contracting State.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, phl.hasil.gov.my
LIMITATION OF RELIEF. (1) Where under any provision of this Agreement any income is relieved from tax in a one of the Contracting State and, under the law in force in the other Contracting State, a personan individual, in respect of that income, 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, then the relief to be allowed under this Agreement in the first-first mentioned Contracting State shall apply only to so much of the income as is taxed remitted to or received in the that other Contracting State.
Appears in 1 contract
Samples: Tax Double Taxation Agreement
LIMITATION OF RELIEF. (1) . Where under any provision of this Agreement any income is relieved from tax in a Contracting State and, under the law in force in the other Contracting State, State a person, in respect of that 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 Agreement in the first-mentioned Contracting State shall apply only to so much of the income as is taxed in the other Contracting State.
Appears in 1 contract
Samples: phl.hasil.gov.my