“The principle of exemption may be applied by two main methods: (a) the income which may be taxed in State E or S is not taken into account at all by State R for the purposes of its tax; State R is not entitled to take the income so exempted into consideration when determining the tax to be imposed on the rest of the income; this method is called `full exemption'; (b) the income which may be taxed in State E or S is not taxed by State R, but State R retains the right to take that income into consideration when determining the tax to be imposed on the rest of the income; this method is called `exemption with progression'.” [para.
b) El Estado R no grava la renta imponible en el Estado E o S, pero este Estado R conserva el derecho de tener en cuenta esa renta al determinar el impuesto sobre el resto de la renta; este método se llama de `exención con progresividad'.” [párr.