Elimination of Double Taxation

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Full Text of the Document

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.... of that resident, an amount equal to the income tax paid in Georgia; (ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Georgia. Such deduction in either case shall not, however, exceed that portion of the income tax or capital tax as computed before the deduction is given, which is attributable, as the case may be, to the income or th....