Common use of RELIEF FROM DOUBLE TAXATION Clause in Contracts

RELIEF FROM DOUBLE TAXATION. 1. Tax shall be determined in the case of a resident of the United States or a citizen thereof as follows: In accordance with the provisions and subject to the limitations of the law of the United States (as it may be amended from time to time without changing the general principle hereof), the United States shall allow to a resident or citizen of the United States as a credit against the United States tax on income a) the income tax paid to the Federal Republic of Germany by or on behalf of such citizen or resident; and