AVOIDANCE OF DOUBLE TAXATION. 1. The laws in force in either of the Contracting States will continue to govern the taxation of income in the respective Contracting States except where provisions to the contrary are made in this Agreement.
AVOIDANCE OF DOUBLE TAXATION. (1) Income or profits derived from the operation of aircraft in international traffic by an airline of one Contracting Party, including participation in a pool service, a joint air transport operation or an international operating agency, which are subject to tax in the area of that Contracting Party shall be exempt from income tax, profits tax and all other taxes on income or profits imposed in the area of the other Contracting Party.
AVOIDANCE OF DOUBLE TAXATION. 1. Income derived from the operation of ships or aircraft in international traffic by an enterprise of a Party shall be taxable only in that Party.
AVOIDANCE OF DOUBLE TAXATION. 1. In the case of Chile, double taxation shall be avoided as follows:
AVOIDANCE OF DOUBLE TAXATION. 1. In the case of Australia, subject to the provisions of the law of Australia from time to time in force which relate to the allowance of a credit against Australian tax of tax paid in a country outside Australia (which shall not affect the general principle of this Article), East Timor tax paid under the law of East Timor and in accordance with this Taxation Code, whether directly or by deduction, in respect of income derived by a person who is a resident of Australia of the following types:
AVOIDANCE OF DOUBLE TAXATION. 1. Income derived from the operation of aircraft in international traffic by an enterprise of a Contracting State shall be exempt from tax in the other Contracting State.
AVOIDANCE OF DOUBLE TAXATION. 1. In Chile, double taxation shall be avoided as follows: Residents in Chile, obtaining income which has, in accordance with the provisions of this Convention, been subject to taxation in Ireland, may credit the tax so paid against any Chilean tax payable in respect of the same income, subject to the applicable provisions of the law of Chile. This paragraph shall apply to all income referred to in this Convention.
AVOIDANCE OF DOUBLE TAXATION. 1. In Croatia, double taxation shall be avoided as follows: Where a resident of Croatia derives income which, in accordance with the provisions of this Agreement, may be taxed in Ireland, Croatia shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Ireland. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in Ireland.
AVOIDANCE OF DOUBLE TAXATION. 1. An enterprise of a Contracting Party operating ships or aircraft in international traffic shall be exempted in the other Contracting Party from taxes of every kind and description on income derived therefrom, irrespective of the manner in which they are levied.
AVOIDANCE OF DOUBLE TAXATION. (1) In the case of a resident of Fiji, double taxation shall be avoided as follows: Subject to any provisions of the law of Fiji which may from time to time be in force and which relate to the allowance of a credit against Fiji tax of tax paid in a country outside Fiji (which shall not affect the general principle hereof), Korean tax paid under the law of Korea and consistently with this Convention, whether directly or by deduction, in respect of income derived by a resident of Fiji from sources in Korea shall be allowed as a credit against Fiji tax payable in respect of that income.
