Elimination of double taxation

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..... e taxation shall be avoided in the following manner : (a) where a resident of a Contracting State derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in the other Contracting State, the first-mentioned State shall, subject to the provisions of sub-paragraph (b) of this paragraph, exempt such income or capital from tax but may, in calculating t .....

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..... isions of Articles 9, 11, 12 and 13 of this Convention may be taxed in the other State. 3. For the purposes of sub-paragraph (b) of paragraph 2, the term tax paid in the other Contracting State shall be deemed to include any amount which would have been payable as tax but for any relief by way of deduction allowed in computing the taxable income or an exemption or a reduction of tax or otherwise .....

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