Limitation of relief: treaty tax relief applies only to income remitted to or received in the other State. Article 24 limits treaty exemption or reduced tax in the source State to the portion of income remitted to or received in the other State when that other ... Summary
Limitation of relief: treaty tax relief applies only to income remitted to or received in the other State.
Article 24 limits treaty exemption or reduced tax in the source State to the portion of income remitted to or received in the other State when that other State taxes by reference to remitted amounts rather than the full amount. An exception preserves relief for income of the Government or persons approved by the competent authority, with "Government" including agencies and statutory bodies.
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