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The Double Taxation Relief (Taxes on Income)(South Africa) Order 2002
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- 2002 No. 3138
- SCHEDULE
- PART I
- Article 22
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Article 22Limitation of Relief
Where under any provision of this Convention any income or gains are 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 or those gains, 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 Convention in the first-mentioned Contracting State shall apply only to so much of the income or gains as is taxed in the other Contracting State.
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