第3條
Where a resident of Romania derives income which, in accordance with the provisions of the Agreement, may be taxed in the Hong Kong Special Administrative Region, Romania shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the Hong Kong Special Administrative Region. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in the Hong Kong Special Administrative Region.