Methods for elimination of double taxation

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Full Text of the Document

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....ect to tax in both Contracting States, relief from double taxation shall be given in accordance with the following paragraphs of this Article. 2. In Myanmar: (a) Where a resident of Myanmar derives income which, in accordance with the provisions of this Agreement, may be taxed in India, Myanmar shall allow as a deduction from the tax on the income of that resident, an amount equal to t....