Article 22 - METHODS FOR ELIMINATION OF DOUBLE TAXATION - CHILE

..... Article 22 METHODS FOR ELIMINATION OF DOUBLE TAXATION Double taxation shall be eliminated as follows: 1. In India: (a) Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in Chile, India shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in Chile. Such deduction shall not, however, exceed that portion of the tax as computed before the deduction is given, which is a attributable, as .....

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Article 22 - METHODS FOR ELIMINATION OF DOUBLE TAXATION - CHILE

x x x x x   Extracts   x x x x x