Elimination of Double Taxation

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Full Text of the Document

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....deduction from the Albanian tax on the income of that resident an amount equal to the income tax paid in India; and (ii) as a deduction from the Albanian tax on the capital of that resident, an amount equal to the capital tax paid in India. Such deduction in either case shall not, however, exceed that part of the Albanian tax on income or on capital as computed before the deducti....