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🚀 New: Section-Wise Filter ✕

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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax treaty non-restriction: domestic exclusions and credits remain available; authorities may issue regulations for treaty implementation.</h1> Article 28 provides that the Agreement does not restrict a Contracting State's grant of exclusions, exemptions, deductions, credits or other allowances under domestic law or special cooperative tax arrangements, and permits the competent authorities of each Contracting State to prescribe regulations to implement and carry out the Agreement.

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