Methods for elimination of double taxation

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....is Agreement, may be taxed in the territory referred to in paragraph 3(b) of Article 2, the territory referred to in paragraph 3(a) of Article 2 shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in the territory referred to in paragraph 3(b) of Article 2. Such deduction shall not, however, exceed that part of the tax as computed before the de....

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....d in that other territory (but excluding, in the case of a dividend, tax paid in respect of the profits out of which the dividend is paid) and in accordance with the provisions of this Agreement, shall be credited against the tax levied in the first-mentioned territory on that resident. The amount of credit, however, shall not exceed the amount of the tax in the first-mentioned territory on that....