- 64 - tweedledum-tweedledee situation; "subtract" and "deduct" are synonymous. Webster's New Dictionary of Synonyms at 793 (1968). The more critical difference rests on the significance of the inclusion of the term "minha", meaning "therefrom". Petitioner argues that "minha" refers not to EGPC's taxes as finally determined but to the process of calculating EGPC's taxes articulated in the opening clause of Article IV(f)(6), which is a feminine concept in Arabic. Petitioner goes on to assert that if we should conclude that the language of Article IV(f)(6) does not unambiguously support its position then we should resolve any ambiguity by looking to the intent of the parties. Respondent argues that, because the Arabic word for taxes is feminine, and because "minha" means from it or her, the provision unambiguously instructs EGPC to deduct Amoco Egypt's taxes from EGPC's own taxes. Respondent goes on to assert that Article IV(f)(6) is inconsistent with the generally applicable principles of deduction from income under Egyptian tax law. This being the case, there is no basis for looking beyond the language of Article IV(f)(6) to the intent of the parties since Article II of the promulgation law, Egyptian Law No. 15 of 1976, accorded the force of law to the MCA and operates as an exception to other Egyptian laws, with the result that it should be strictly interpreted. We find it unnecessary to dwell upon the allegedly inescapable conclusion that, because the MCA has the force ofPage: Previous 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 Next
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