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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 23 of DTAA: Methods to Eliminate Double Taxation, Encourage Fair Tax Treatment, and Promote Economic Growth.</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States outlines methods to eliminate double taxation. It allows residents of one state to deduct taxes paid in the other state from their tax liabilities, but not exceeding the attributable income tax. If income is exempt in one state, that state may still consider it when calculating taxes on remaining income. Additionally, taxes payable include those that would have been due without tax incentives aimed at promoting economic development. This ensures fair tax treatment and encourages economic growth while preventing double taxation.
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