Methods for elimination of double taxation

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..... come of that resident, an amount equal to the tax paid in Estonia. Such deduction shall not, however, exceed that portion of the tax as computed before the deduction is given, which is attributable, as the case may be, to the income which may be taxed in Estonia. ( b ) Where in accordance with any provision of the Agreement income derived by a resident of India is exempt from tax in India, India m .....

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..... of income derived from India. ( c ) Where in accordance with any provision of the Agreement income derived by a resident of Estonia is exempt from tax in Estonia, Estonia may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxati .....

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