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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 23 of India-Ireland DTAA: Guidelines for Eliminating Double Taxation and Claiming Tax Credits on Cross-Border Income.</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between India and Ireland outlines the elimination of double taxation. It states that each country will continue to tax income according to its laws unless otherwise specified in the Convention. Indian residents can claim a credit against Indian tax for Irish tax paid on income taxed in both countries, and vice versa. Specific provisions address dividends and tax incentives, with credits allowed for certain Indian taxes, including those exempted for economic development activities. The article also details conditions for the continuation and amendment of these provisions, and the treatment of income for tax rate calculations.
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