Methods for Elimination of Double Taxation

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Full Text of the Document

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....llow as a deduction from the tax on the income of that resident an amount equal to the income-tax paid in that other Contracting State. Such deduction shall not however exceed that part of the income-tax as computed before the deduction is given, which is attributable, as the case may be to the income which may be taxed in that other Contracting State. 2. Where in accordance with any provision ....