Double Taxation Agreement

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ELIMINATION METHODS

CHAPTER V: METHODS FOR THE ELIMINATION OF DOUBLE TAXATION ARTICLE 23: EXEMPTION METHOD
110	Scope.
111.	Exemption and credit methods.
112.	Exemption method.
112.1	Tax sparing.
112.2	Dividend exemption under computation system.
113.	Credit method.
113.1	Taxes paid in the source State.
113.2	In accordance with the provision of this Convention.
113.3	Rules for credit method.
113.4	Credit method and Income Tax Ordinance, 1979.
113.5	‘Such doubly taxed income’.
113.6	Income must have suffered tax outside Pakistan, and is also subjected to tax in Pakistan.
113.7	The rule in nutshell.