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Article 24 - Elimination of Double Taxation - Czechoslovak [Slovak Republic]

Extract

..... ARTICLE 24 Elimination of Double Taxation 1. The laws in force in either of the Contracting State will continue to govern the taxation of income and of capital in the respective Contracting States except where provisions to the contrary are made in this Convention. 2. In the case of India double taxation shall be eliminated as follows: Where a resident of India derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in the Czech Republic, India sh .....

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Article 24 - Elimination of Double Taxation - Czechoslovak Slovak Republic

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..... 2 and 3 of this Article shall be deemed to include the tax which would have been payable but for the tax incentives granted under the laws of the Contracting State and which are designed to promote economic development. 5. Where, in accordance with any provision of this Convention, income derived or capital owned by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, .....

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Article 24 - Elimination of Double Taxation - Czechoslovak Slovak Republic

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