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METHODS FOR ELIMINATION OF DOUBLE TAXATION

Article 23 - Agreement - DTAA - Article 23 - ARTICLE 23 1. In India, the double taxation shall be eliminated as follows: (a) Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in Macedoni .....

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s attributable, as the case may be, to the income which may be taxed in Macedonia. (b) Where in accordance with any provision of the Agreement income derived by a resident of India is exempt from tax in India, India may nevertheless, in calculating t .....

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isions of this Agreement, may be taxed in India, Macedonia shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in India. Such deduction shall not, however, exceed that portion of the tax as c .....

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