Article 23B - Credit Method

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....taxation by that other State solely because the income is also income derived by a resident of that State or because the capital is also capital owned by a resident of that State, * the Contracting State shall allow: * a) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in that other State; * b) as a deduction from the tax on the capital of ....