Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Income Taxed Only in Origin State Under Double Tax Avoidance Agreement to Prevent Double Taxation</h1> Items of income not addressed in the previous articles of this Convention and sourced from within a Contracting State are subject to taxation solely in that State. This provision is part of the Double Tax Avoidance Agreement between the involved countries, ensuring that such income is taxed only in the jurisdiction where it originates, thereby preventing double taxation.