Double taxation relief: residence state allows tax credit for tax paid in the source state subject to attributable-income limits. Where income of a resident of one Contracting State may be taxed in the other, the resident's State shall allow as a deduction from its tax an amount equal to the tax paid in the other State, limited to the portion of tax attributable to the income taxable in the other State; the resident State may also, when income is exempt under the Agreement, take that exempted income into account in computing tax on the remaining income.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Double taxation relief: residence state allows tax credit for tax paid in the source state subject to attributable-income limits.
Where income of a resident of one Contracting State may be taxed in the other, the resident's State shall allow as a deduction from its tax an amount equal to the tax paid in the other State, limited to the portion of tax attributable to the income taxable in the other State; the resident State may also, when income is exempt under the Agreement, take that exempted income into account in computing tax on the remaining income.
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