Double taxation elimination: income taxed in the source state is exempt in the other state with progression applied.

Income taxed in the source Contracting State, as determined under that State's laws and this Agreement, shall not be taxed in the other Contracting State, subject to Article VI; exempt income under the Agreement may nonetheless be considered when calculating the graduated tax rate applicable to a resident's remaining taxable income, implementing an exemption-with-progression rule.

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