Chwilio Deddfwriaeth

The Double Taxation Relief (Taxes on Income) (Taiwan) Order 2002

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Draft Legislation:

This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Double Taxation Relief (Taxes on Income)(Taiwan) Order 2002 No. 3137

(1) Where under any provision of this Agreement any income or gains are relieved from tax in a territory and, under the law in force in the other territory an individual, in respect of that income or those gains, is subject to tax by reference to the amount thereof which is remitted to or received in that other territory and not by reference to the full amount thereof, then the relief to be allowed under this Agreement in the first-mentioned territory shall apply only to so much of the income or gains as is taxed in the other territory.

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