Elimination of double taxation Mallilausekkeet

Elimination of double taxation. Subject to the provisions of Finnish law regarding the elimination of international double taxation (which shall not affect the general principle hereof), double taxation shall be eliminated in Finland as follows:

Elimination of double taxation. Subject to the provisions of the Kazakh- xxxx’x legislation regarding the elimination of double taxation, double taxation shall be eliminated in Kazakhstan as follows:

Elimination of double taxation. Subject to the provisions of Finnish law regarding the elimination of international dou- ble taxation (which shall not affect the general mä lainsäädäntö ei vaikuta tässä esitettyyn yleiseen periaatteeseen), kaksinkertainen ve- rotus poistetaan Suomessa seuraavasti:

Elimination of double taxation. In Cyprus double taxation shall be elim- inated as follows: Subject to the provisions of Cyprus tax law regarding credit for foreign tax, there shall be allowed as a credit against Cyprus tax pay- able in respect of any item of income derived from Finland the tax paid under the laws of Finland and in accordance with this Agree- ment. The credit shall not however, exceed that part of the Cyprus tax, as computed be- fore the credit is given, which is appropriate to such items of income.

Elimination of double taxation. In the case of Kyrgyzstan, double taxa- tion shall be avoided as follows: Where a resident of Kyrgyzstan derives income which, in accordance with the provi- sions of this Agreement, may be taxed in Finland, Kyrgyzstan shall allow as a deduc- tion from the tax on the income of that resi- dent, an amount equal to the income tax paid in Finland. The amount of the tax deducted in accord- ance with the aforementioned provisions shall not exceed the tax, which would have been charged to this income by the rates ef- fective in Kyrgyzstan.

Elimination of double taxation. In Vietnam, double taxation shall be eliminated as follows: Where a resident of Vietnam derives income, profits or gains which under the law of Finland and in accordance with this Agreement may be taxed in Finland, Vietnam shall allow as a credit against its tax on the income, profits or gains an amount equal to the tax paid in Finland. The amount of credit, tenkaan saa olla suurempi kuin ennen vähen- nyksen tekemistä Vietnamin verolainsäädän- nön ja -määräysten mukaan lasketun tulove- ron tai voittoveron määrä.

Elimination of double taxation. In Slovakia double tavation shall be eliminated as follows: Slovakia when imposing taves on its resi- dents may include in the tav base upon which such taves are imposed the items of income which according to the provisions of this Agreement may also be taved in Fin- land, but shall allow as a deduction from the amount of tav computed on such a base an amount equal to the tav paid in Finland. määrä ei kuitenkaan saa olla suurempi kuin se ennen vähennyksen tekemistä lasketun Slovakian veron osa, joka vastaa sitä tuloa, josta tämän sopimuksen määräysten mukaan voidaan verottaa Suomessa.

Elimination of double taxation. In Russia double taxation shall be eliminated as follows: Where a resident of Russia receives income which according to the provisions of this Agreement may be taxed in Finland, the amount of tax on such income due to be paid tävä tämän henkilön tulosta Venäjällä suori- tettavasta verosta. Vähennyksen määrä ei kuitenkaan saa olla suurempi kuin se Venäjän lainsäädännön mukaan tästä tulosta lasketun veron määrä.

Elimination of double taxation. In Slovenia double taxation shall be eliminated as follows: Where a resident of Slovenia derives in- come which, in accordance with the provi- sions this Agreement, may be taxed in Finland, Slovenia shall allow as a deduction from the tax on income of that resident, an amount equal to the tax on income paid in Finland. Such deduction shall not, however, exceed that portion of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in Finland.