Question
What is a good hashtag for **"1. Where a resident of a Contracting State derives income or owns capital which may be taxed in the other Contracting State, in accordance with the provisions of this Convention (except to the extent that these provisions allow taxation by that other State solely because the income is also income derived by a resident of that State or because the capital is also capital owned by a resident of that State), the first-mentioned State shall, subject to the provisions of paragraphs 2 and 3, exempt such income or capital from tax.
2. Where a resident of a Contracting State derives items of income which, in accordance with the provisions of Articles 10, 11, 12, 12A and 12B may be taxed in the other Contracting State, the first-mentioned State shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in that other State. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income which may be taxed in that other State.
3. Where in accordance with any provision of this Convention income derived or capital owned by a resident of a Contracting State is exempt from tax in that State, such State 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.
4. The provisions of paragraph 1 shall not apply to income derived or capital owned by a resident of a Contracting State where the other Contracting State applies the provisions of this Convention to exempt such income or capital from tax or applies the provisions of paragraph 2 of Article 10, 11, 12 or 12A, or the provisions of Article 12B, to such income; in the case where the other Contracting State does not exempt the income, the first-mentioned State shall allow the deduction of tax provided for by paragraph 2."** (part of United Nations Model Double Taxation Convention)?
Answer
#unmdtc23a is.
This hashtag is called the #tagcoding hashtag of //1. Where a resident of a Contracting State derives income or owns capital which may be taxed in the other Contracting State, in accordance with the provisions of this Convention (except to the extent that these provisions allow taxation by that other State solely because the income is also income derived by a resident of that State or because the capital is also capital owned by a resident of that State), the first-mentioned State shall, subject to the provisions of paragraphs 2 and 3, exempt such income or capital from tax.
2. Where a resident of a Contracting State derives items of income which, in accordance with the provisions of Articles 10, 11, 12, 12A and 12B may be taxed in the other Contracting State, the first-mentioned State shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in that other State. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income which may be taxed in that other State.
3. Where in accordance with any provision of this Convention income derived or capital owned by a resident of a Contracting State is exempt from tax in that State, such State 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.
4. The provisions of paragraph 1 shall not apply to income derived or capital owned by a resident of a Contracting State where the other Contracting State applies the provisions of this Convention to exempt such income or capital from tax or applies the provisions of paragraph 2 of Article 10, 11, 12 or 12A, or the provisions of Article 12B, to such income; in the case where the other Contracting State does not exempt the income, the first-mentioned State shall allow the deduction of tax provided for by paragraph 2.//.
How to construct a hashtag for #fightingUntruthsOnline about #unmdtc Article 23A - Exemption method ?
The United Nations established the UN Global Principles for Information Integrity which envision an information ecosystem that delivers choice, freedom, privacy and safety for all, such that people everywhere can express themselves freely and make informed and independent decisions.
To contribute to the delivery of this vision regarding #unmdtc Article 23A - Exemption method in your country or in your mother tongue consider using both hashtags and "online untruths" hashtags.
Construct an "online untruths" hashtag by adding an untruth-postfix to #unmdtc23a, the postfix depends on the kind of untruth:
- #unmdtc23a_M : Misinformation about #unmdtc Article 23A - Exemption method
- #unmdtc23a_C : Conceptual deception about #unmdtc Article 23A - Exemption method
- #unmdtc23a_D : Disinformation about #unmdtc Article 23A - Exemption method
- #unmdtc23a_F : Fake news about #unmdtc Article 23A - Exemption method
- #unmdtc23a_P : Propaganda about #unmdtc Article 23A - Exemption method
- #unmdtc23a_S : Satire about #unmdtc Article 23A - Exemption method
Misinformation about #unmdtc Article 23A - Exemption method refers to false or misleading information that is shared unknowingly and is not intended to deliberately deceive, manipulate or inflict harm on a person, social group, organisation or country.
What is a suitable campaign hashtag for #unmdtc Article 23A - Exemption method in your country?
Look it up in this table.
Select a continent's tab for country ISO 3166 codes to localize the #unmdtc Article 23A - Exemption method coding hashtag!
Visit #WWlgu codes for local news incl. progress on climate change (#SDG13) for local government unit (lgu) localization.
- Other articles
- #tagcoding
- Other resources
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- also under United Nations Model Double Taxation Convention
- Comments and Footnotes
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