পাতা:বাংলাদেশ গেজেট, অতিরিক্ত, জানুয়ারি ৩, ১৯৮৯.pdf/১৭

বাংলাদেশ গেজেট, অতিরিক্ত জানায়ারী ত ১৯৮৯ 505 (b) Income referred to in Articles 10, 11, 12, 14, 16, 17 and 22 received from Bangladesh may be taxed in France in accordance with the provisions of these Articles, on their gross amount. The Bangladesh tax levied on such income entitles residents of France to a tax credit corresponding to the amount of Bangladesh tax levied but which shall not exceed the amount of French tax attributable to such income. Such credit shall be allowed against taxes referred to in sub-paragraph (a) of paragraph 3 of Article 2, in the bases of which such income is included. (c) For the purpose of sub-paragraph (b), and with respect to items of income dealt with in Articles 10, 11 and 12, the amount of Bangladesh tax levied shall be deemed to be equal to the amount of tax actually withheld at source in Bangladesh increased by 10 per cent of the gross amount of the income but shall in no case exceed 20 per cent of the gross amount of the income. (d) Notwithstanding the provisions of sub-paragraphs (a) and (b), French tax is computed on income chargeable in France by virtue of this Convention at the rate appropriate to the total of the income chargeable in accordance with the French laws, ARTICLE 24 זיIATTDיIDN-DISCRITITית 1. Nationals of a State shall not be subjected in the other State to any taxation or any requirement connected there with, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. The provisions shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the States. 2. Stateless persons who are residents of a State shall not be subjected in the other State to any taxation or any requirement connected there with which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. 3. The taxation on a permanent establishment which an enterprise of a State has in the other State shall not be less favourably levied in that other State than the taxation fewed on enterprises of that other State carrying on the same - activities. - -