[lemma=state] [□=□ | □]
[lemma=state] [word=□ | □]
[lemma=state] [tag=□ | □]
Under paragraph 4 , the United States agrees to allow to its nationals and residents a credit against U.S. tax for the appropriate amount of income taxes paid or accrued to the Netherlands . The State distinguishes this case from Taylor , contending that the plain language of the statute does not require that a defendant 's specific prior conviction be proven ; rather , it need only prove the defendant 's status as being " in custody of the secretary of corrections . But as the United States goes to war in the face of opposition from most of the chattering classes , it is hard to escape the fact that behind much of the opposition is the notion that America , and not its foes , is the focus of evil in the world . As indicated above , subparagraph 2 ( a ) ( i ) provides that income that a resident of a State derives from the other State will he entitled to the benefits of the Convention under paragraph 2 only if the income is derived in connection with a trade or business conducted in the recipient 's State of residence and that trade or business is " substantial " in relation to the income-producing activity in the other State ( unless the income is incidental to the recipient 's trade or business ) . " Denouncing how North African immigrants take advantage of the welfare state raises the issue of the decline of universalism in the relationship between individuals and the state : one of the keys to French political culture inherited from the French revolution is the notion that the state treats all its members equally regardless of birth , class , race , or religion.21 Defending this principle , several of the men I talked to denounce the fact that the French state does not apply the law equally to all . " The developing world expects , and the United States agrees , that it is absolutely essential that we agree to set a firm date for the elimination of the most egregious form of trade distorting support , export subsidies .