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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 Macedonia, India shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Macedonia. Such deduction shall not, however, exceed that portion of the tax as computed before the deduction is given, which i .....

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