Persons Covered

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Full Text of the Document

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....nt under the tax law of either Contracting State shall be considered to be income of a resident of a Contracting State but only to the extent that the income is treated, for purposes of taxation by that State, as the income of a resident of that State. 3. This Convention shall not affect the taxation, by a Contracting State, of its residents except with respect to the benefits granted under parag....