In New Zealand. Subject to the provisions of the laws of New Zealand which relate to the allowance of a credit against New Zealand income tax of tax paid in a country outside New Zealand (which shall not affect the general principle of this Article), Austrian tax paid under the laws of Austria and consistent with this Agreement, in respect of income derived by a resident of New Zealand from sources in Austria (excluding, in the case of a dividend, tax paid in respect of the profits out of which the dividend is paid) shall be allowed as a credit against New Zealand tax payable in respect of that income.
Appears in 5 contracts
Samples: Tax Agreement, Tax Agreement, Tax Agreement
In New Zealand. Subject to the provisions of the laws of New Zealand which relate to the allowance of a credit against New Zealand income tax of tax paid in a country outside New Zealand (which shall not affect the general principle of this Article), Austrian Slovak tax paid under the laws of Austria the Slovak Republic and consistent with this Agreement, in respect of income derived by a resident of New Zealand from sources in Austria the Slovak Republic (excluding, in the case of a dividend, tax paid in respect of the profits out of which the dividend is paid) shall be allowed as a credit against New Zealand tax payable in respect of that income.
Appears in 2 contracts
Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation
In New Zealand. Subject to the provisions of the laws of New Zealand which relate to the allowance allow‐ ance of a credit against New Zealand income tax of tax paid in a country outside New Zealand (which shall not affect the general principle of this Article), Austrian Slovak tax paid under the laws of Austria the Slovak Republic and consistent with this Agreement, in respect of income derived by a resident of New Zealand from sources in Austria the Slovak Republic (excluding, in the case of a dividend, tax paid in respect of the profits out of which the dividend is paid) shall be allowed as a credit against New Zealand tax payable in respect of that income.
Appears in 1 contract
Samples: Double Tax Agreement