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of <h1>Double Taxation Prevention: Exemption Method Allows Tax Relief for Cross-Border Income Under UN Model Agreement Article 23A</h1> The UN Model Double Tax Avoidance Agreement Article 23A outlines methods for eliminating double taxation. Under this provision, a resident state must exempt income or capital taxable in another contracting state, with specific conditions. The method allows tax deductions for taxes paid in the other state, while permitting the resident state to consider exempted income when calculating overall tax liability. The exemption method aims to prevent duplicate taxation of the same income across jurisdictions.
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