ELIMINATION OF DOUBLE TAXATION. Double taxation shall be eliminated as follows:
ELIMINATION 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.
ELIMINATION OF DOUBLE TAXATION. 1. Where a resident of a Contracting State derives income which, in accordance with the provisions of this Agreement, is taxable in the other Contracting State, then the first mentioned Contracting State shall allow as a deduction from the tax on income of that resident an amount equal to the tax paid in the other Contracting State provided that such deduction shall not exceed that part of the tax, as computed before the deduction is given, which is attributable to the income derived from the other Contracting State.
ELIMINATION OF DOUBLE TAXATION. Article 23
ELIMINATION OF DOUBLE TAXATION. 1. The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income or capital, which according to the provisions of this Convention may be taxed in Singapore.
ELIMINATION OF DOUBLE TAXATION. 1. It is agreed that double taxation shall be avoided in accordance with the following paragraphs of this Article.
ELIMINATION OF DOUBLE TAXATION. 1. Subject to the provisions of the laws of Ireland regarding the allowance as a credit against Irish tax of tax payable in a territory outside Ireland (which shall not affect the general principle hereof) -
ELIMINATION OF DOUBLE TAXATION. 1. Where a resident of a Contracting State derives income or owns capital which, in accordance with the provisions of this Agreement, may be taxed in the other Contracting State, the first-mentioned State shall allow:
ELIMINATION OF DOUBLE TAXATION. (1) In Austria, double taxation shall be eliminated as follows:
ELIMINATION OF DOUBLE TAXATION. 1. In Singapore, double taxation shall be avoided as follows: Where a resident of Singapore derives income from Barbados which, in accordance with the provisions of this Agreement, may be taxed in Barbados, Singapore shall, subject to its laws regarding the allowance as a credit against Singapore tax of tax payable in any country other than Singapore, allow the Barbados tax paid, whether directly or by deduction, as a credit against the Singapore tax payable on the income of that resident. Where such income is a dividend paid by a company which is a resident of Barbados to a resident of Singapore which is a company owning directly or indirectly not less than 10 per cent of the share capital of the first-mentioned company, the credit shall take into account the Barbados tax paid by that company on the portion of its profits out of which the dividend is paid.
