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METHODS FOR ELIMINATION OF DOUBLE TAXATION

Article 23 - Agreement - DTAA - Article 23 - Article23 Double taxation shall be eliminated as follows: 1. Where a resident of a Contracting State derives income which, in accordance with the provisions of this Agreement, may be taxed in the other Con .....

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puted before the deduction is given, which is attributable to the income which may be taxed in that other State. 2. Where in accordance with any provision of the Agreement income derived by a resident of a Contracting State is exempt from tax in that .....

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