Avoidance of double taxation

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..... as follows : Where a resident of India derives income which, in accordance with the provisions of this Convention, may be taxed in Morocco, India shall allow as a deduction from the tax on the income of that resident an amount equal to the income-tax paid in Morocco whether directly or by deduction at source. Such amount shall not however exceed that part of the income-tax, as computed before t .....

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..... le but for the tax incentives granted under the laws of the Contracting State and which are designed to promote economic development. 5. Income which in accordance with the provisions of this Convention, is not to be subjected to tax in a Contracting State, may be taken into account for calculating the rate of tax to be imposed in that Contracting State. - - statute, statutory provisions legi .....

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