(1) In the case of Qatar, double taxation shall be eliminated as follows:

• Where a resident of Qatar derives income which, in accordance with the provisions of this Agreement, may be taxed in the Czech Republic, Qatar shall allow as a deduction from the Qatari tax of that resident an amount equal to the tax paid in the Czech Republic. Such deduction shall not, however, exceed that part of the Qatari tax, as computed before the deduction is given, which is attributable to the income derived from the Czech Republic.

(2) Subject to the provisions of the laws of the Czech Republic regarding the elimination of double taxation, in the case of a resident of the Czech Republic, double taxation shall be eliminated as follows:

• The Czech Republic, when imposing taxes on its residents, may include in the tax base upon which such taxes are imposed the items of income which according to the provisions of this Agreement may also be taxed in Qatar, but shall allow as a deduction from the amount of tax computed on such a base an amount equal to the tax paid in Qatar. Such deduction shall not, however, exceed that part of the Czech tax, as computed before the deduction is given, which is appropriate to the income which, in accordance with the provisions of this Agreement, may be taxed in Qatar.

(3) Where in accordance with any provision of the Agreement income derived 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 of such resident, take into account the exempted income.