https://www.taxtmi.com/acts?id=45301 Article 23 provides that domestic laws govern taxation except where the Agreement provides otherwise and sets out methods to eliminate double taxation: either exempting income taxable in the other State (with progression) or allowing a deduction for tax paid abroad subject to a limitation. Paragraphs 2 and 3 are replaced by MLI Article 5(6), which requires the resident State to allow a deduction equal to income tax paid in the other State up to the domestic tax attributable to that income, while still permitting consideration of exempted income for progression. en-us Fri, 18 Oct 2024 11:37:17 +0530 Fri, 18 Oct 2024 11:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45301 Article 23 provides that domestic laws govern taxation except where the Agreement provides otherwise and sets out methods to eliminate double taxation: either exempting income taxable in the other State (with progression) or allowing a deduction for tax paid abroad subject to a limitation. Paragraphs 2 and 3 are replaced by MLI Article 5(6), which requires the resident State to allow a deduction equal to income tax paid in the other State up to the domestic tax attributable to that income, while still permitting consideration of exempted income for progression. Act-Rules DTAA Fri, 18 Oct 2024 11:37:17 +0530 https://www.taxtmi.com/acts?id=45301