ELIMINATION OF DOUBLE TAXATION

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ( i ) as a deduction from the Albanian tax on the income of that resident an amount equal to the income tax paid in India; and ( ii ) as a deduction from the Albanian tax on the capital of that resident, an amount equal to the capital tax paid in India. Such deduction in either case shall not, however, exceed th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f that resident, an amount equal to the tax paid in Albania. Such deduction shall not, however, exceed that portion of the tax as computed before the deduction is given, which is attributable, as the case may be, to the income or capital which may be taxed in Albania. ( b ) Where in accordance with any provision of the Agreement income derived or capit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X