Methods for elimination of double taxation

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Full Text of the Document

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.... resident, an amount equal to the tax paid in Malta. Such deduction shall not, however, exceed that portion of the tax as computed before the deduction is given, which is attributable, as the case may be, to the income which may be taxed in Malta. (b) Where in accordance with any provision of the Agreement income derived by a resident of India is exempt from tax in India, India may nevertheles....