in Macedonia Sample Clauses

in Macedonia i. the personal income tax; ii. the profit tax; iii. the property tax. (hereinafter referred to as "Macedonian Tax").

in Macedonia a) Where a resident of Macedonia derives income or owns capital which, in accordance with the provisions of this Agreement may be taxed in Austria, Macedonia shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Austria; (ii) as a deduction from the tax on capital of that resident, an amount equal to the capital tax paid in Austria; Such a deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Austria. b) Where in accordance with any provisions of the Agreement income derived or capital owned by a resident of Macedonia is exempt from tax in Macedonia, Macedonia may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.

in Macedonia a) Where a resident of Macedonia derives income or owns capital which in accordance with the provisions of this Agreement may be taxed in Albania, Macedonia shall allow: i) as deduction of the income tax of that resident an amount equal to the amount to the income tax paid in Albania. ii) as deduction of the capital tax of the resident, an amount equal to the property tax paid in Albania. Such deductions shall not, however, exceed that part of the income tax computed before the deduction is given, which is appropriate to the income or the capital which may be taxed in Albania. b) Where in accordance with any provision of the Agreement income derived or capital owned by a resident of Macedonia is exempt from tax in Macedonia, Macedonia may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.

in Macedonia a) Where a resident of Macedonia derives income or owns capital which, in accordance with the provisions of this Convention may be taxed in Denmark, Macedonia shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Denmark; (ii) as a deduction from the tax on capital of that resident, an amount equal to the capital tax paid in Denmark; b) such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Denmark;

in Macedonia. (i) in respect of taxes withheld at source, on income derived on or after 1st January of the calendar year next following the year in which the notice of termination is given; (ii) in respect of other taxes on income, to taxes chargeable for any tax year beginning on or after 1st January of the calendar year next following the year in which the notice of termination is given; (c) in Ireland: (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the 1st January next following the date on which the period specified in the said notice of termination expires; (ii) in respect of corporation tax, for any financial year beginning on or after the 1st January next following the date on which the period specified in the said notice of termination expires.

in Macedonia. 1) the personal income tax and 2) the profit tax (hereinafter referred to as «Macedonian tax»). 4. The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of the entry into force of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.