‹ Article 35 - Companies Joining or Leaving a Group Article 36 - Policy Statement on Double Taxation Relief › Part 6: Double Taxation Relief Article 36 - Policy Statement on Double Taxation Relief Article 37 - Relief Under Agreements with Other Countries Article 38 - Unilateral Relief Article 39 - Calculation of Income Subject to Overseas Tax Article 40 - Election to Treat as an Expense ‹ Article 35 - Companies Joining or Leaving a Group Article 36 - Policy Statement on Double Taxation Relief ›