| http://www.w3.org/ns/prov#value | - It should be noted that only foreign income or profits tax paid by an individual (which includes a trust) in respect of foreign-source income from a property, other than real or immovable property, which is in excess of 15% of such income as calculated under the Act (that is, the gross income under the Act, not the income net of foreign taxes), is deductible under subsection 20(11).
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