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of <h1>Double Taxation Relief Explained: OECD and UN Models Use Credit Method; India's Section 90/90A Offers Exemption Method.</h1> Article 23B of the OECD Model Tax Convention outlines the credit method for avoiding double taxation, allowing a resident of one Contracting State to deduct taxes paid in another Contracting State from their income or capital tax. This deduction cannot exceed the tax attributable to the income or capital taxed in the other State. The UN Model Convention mirrors this provision. In India, bilateral agreements under Section 90/90A of the Income Tax Act, 1961, provide relief from double taxation through the exemption method, allowing countries to mutually establish the basis for this relief.
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