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of <h1>India and Uruguay Double Taxation Agreement: Article 24 Details Tax Deduction Methods to Prevent Dual Taxation.</h1> Article 24 of the Double Taxation Avoidance Agreement between India and Uruguay outlines methods for eliminating double taxation. For residents of India with income or capital taxed in Uruguay, India allows deductions equal to taxes paid in Uruguay, limited to the portion attributable to such income or capital. Similarly, Uruguay permits deductions for its residents with income or capital taxed in India, constrained by the attributable portion. Both countries can consider exempted income or capital when calculating taxes on remaining income or wealth. This ensures that residents are not taxed twice on the same income or capital in both countries.
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