Elimination of double taxation: treaty allows resident tax credit for foreign taxes paid to avoid double taxation.

Relief from double taxation is provided by allowing residents a deduction from domestic tax equal to tax paid in the other Contracting State, limited to the portion of domestic tax attributable to the income or capital taxable abroad; this applies reciprocally and treats deemed foreign tax as including taxes after domestic tax incentives, while exempted income may still be considered in computing tax on remaining income.

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