Double taxation relief: tax paid in one contracting state is credited against tax on a resident's income in the other. The Article requires that where the same income is taxable in both Contracting States, relief is provided by allowing residents a tax credit-style deduction: each State shall permit a deduction from domestic tax equal to tax paid in the other State, limited to the portion of domestic tax attributable to the income taxable abroad; exempted income may still be taken into account when calculating tax on remaining income.