https://www.taxtmi.com/acts?id=4428 Methods for the elimination of double taxation under the Brazil tax treaty require the residence State to allow a deduction for tax paid in the other Contracting State, subject to the credit limit attributable to the relevant income. Where income is exempt in one State under the Convention, that State may still take the exempt income into account when computing tax on the remaining income. The text also refers to earlier special rules for deemed tax paid on certain interest and royalties and exemptions for specified dividend and profit income. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 31 Mar 2026 14:48:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4428 Methods for the elimination of double taxation under the Brazil tax treaty require the residence State to allow a deduction for tax paid in the other Contracting State, subject to the credit limit attributable to the relevant income. Where income is exempt in one State under the Convention, that State may still take the exempt income into account when computing tax on the remaining income. The text also refers to earlier special rules for deemed tax paid on certain interest and royalties and exemptions for specified dividend and profit income. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4428