Elimination of double taxation: tax paid in one State credited against a resident's tax in the other State under the treaty.

Elimination of double taxation is effected by reciprocal relief: each Contracting State allows a deduction from its resident's tax equal to tax paid in the other State on income taxable under the Agreement, limited to the portion of domestic tax attributable to that income; where income is exempt under the Agreement, the exempted income may nonetheless be taken into account when computing tax on the resident's remaining income.

---

---

---