Double taxation relief: tax paid abroad credited against domestic tax, limited to the tax attributable to foreign taxable income. Elimination of double taxation is effected by allowing residents of one Contracting State a deduction from tax equal to taxes paid in the other State, limited to the portion of domestic tax attributable to income or capital taxable abroad; exempt income or capital may nevertheless be taken into account when computing tax on the remaining income or capital.
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: tax paid abroad credited against domestic tax, limited to the tax attributable to foreign taxable income.
Elimination of double taxation is effected by allowing residents of one Contracting State a deduction from tax equal to taxes paid in the other State, limited to the portion of domestic tax attributable to income or capital taxable abroad; exempt income or capital may nevertheless be taken into account when computing tax on the remaining income or capital.
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