anr-4.gif (46772 Byte)

Translation help: Wohnsitzstaat = state of residence
Quellenstaat = state of source
Steuersätze = tax rates
z. v. E. = taxable income

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At the unlimited crediting the total foreign tax will be deducted from the domestic tax, even if thereby is more deducted from the domestic income, as actually according to the domestic tax tariff will be apportioned to foreign revenues. This is shown by the cyan rectangle.

ANR-5.GIF (45427 Byte)