METHODS FOR THE ELIMINATION OF DOUBLE TAXATION. 1. In China, double taxation shall be eliminated as follows:
METHODS FOR THE ELIMINATION OF DOUBLE TAXATION. Double taxation shall be eliminated as follows:
METHODS FOR THE ELIMINATION OF DOUBLE TAXATION. 1. Where a resident of a Contracting State derives income which, in accordance with the provisions of this Convention, may be taxed in the other Contracting State, the first Contracting State shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the other Contracting State. The deduction shall not, however, exceed that part of the income tax as computed before the deduction is given, which is appropriate to the income which may be taxed in the other Contracting State.
METHODS FOR THE ELIMINATION OF DOUBLE TAXATION. Article 23
METHODS FOR THE ELIMINATION OF DOUBLE TAXATION. (1) In the case of Austria, double taxation shall be eliminated as follows:
METHODS FOR THE ELIMINATION OF DOUBLE TAXATION. 1. In China, double taxation shall be eliminated as follows: Where a resident of China derives income from Brunei Darussalam the amount of tax payable on that income in Brunei Darussalam in accordance with the provisions of this Agreement, may be credited against the Chinese tax imposed on that resident. The amount of the credit, however, shall not exceed the amount of the Chinese tax on that income computed in accordance with the taxation laws and regulations of China.
METHODS FOR THE ELIMINATION OF DOUBLE TAXATION. 1. In Nigeria, double taxation shall be eliminated as follows:
METHODS FOR THE ELIMINATION OF DOUBLE TAXATION. 1. In the case of China, double taxation shall be eliminated as follows: Where a resident of China derives income from Kyrgyzstan the amount of tax on that income payable in Kyrgyzstan in accordance with the provisions of this Agreement, may be credited against the Chinese tax imposed on that resident. The amount of the credit, however, shall not exceed the amount of the Chinese tax on that income computed in accordance with the taxation laws and regulations of China.
METHODS FOR THE ELIMINATION OF DOUBLE TAXATION. 1. It is agreed that double taxation shall be avoided in accordance with the following paragraphs of this Article.
METHODS FOR THE ELIMINATION OF DOUBLE TAXATION. 1. In the case of a resident of Korea, double taxation shall be avoided as follows: Subject to the provisions of Korean tax law regarding the allowance as a credit against Korean tax of tax payable in any country other than Korea (which shall not affect the general principle hereof), the Chinese tax payable (excluding in the case of a dividend, tax payable in respect of the profits out of which the dividend is paid) under the laws of China and in accordance with this Agreement, whether directly or by deduction, in respect of income from sources within China shall be allowed as a credit against Korean tax payable in respect of that income. The credit shall not, however, exceed that proportion of Korean tax which the income from sources within China bears to the entire income subject to Korean tax.
