METHODS FOR ELIMINATION OF DOUBLE TAXATION

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..... tvia, India shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in Latvia. 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 which may be taxed in Latvia. (b) Where in accordance with any provision of the Agreement income .....

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..... uted before the deduction is given, which is attributable to the income which may be taxed in India. (c) Where in accordance with any provision of the Agreement income derived by a resident of Latvia is exempt from tax in Latvia, Latvia may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income. - - statute, statuto .....

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