In the case of Austria Sample Clauses

In the case of Austria i) the income tax ; ii) the corporation tax ; iii) the land tax; iv) the tax on agricultural and forestry enterprises; v) the tax on the value of vacant plots.
In the case of Austria a) Where a resident of Austria derives income or owns capital which, in accordance with the provisions of this Convention may be taxed in the Hellenic Republic, Austria shall, subject to the provisions of subparagraphs b and c of this Article exempt such income or capital from the Austrian tax. b) Where a resident of Austria derives income which, in accordance with the provisions of paragraph 2 of Articles 10 , 11 and 12 may be taxed in the Hellenic Republic, Austria shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in the Hellenic Republic. Such deduction shall not, however, exceed that part of the Austrian tax, as computed before the deduction is given which is attributable to such income derived from the Hellenic Republic. c) Where in accordance with the provisions of the Convention income derived or capital owned by a resident of Austria is exempt from tax in Austria, Austria 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.

Related to In the case of Austria

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