DT7053 - Double Taxation Relief Manual: Guidance by country: Fiji: Notes
Teachers (Article 21)
The convention contains a Teacher바카라 사이트™s Article which gives an exemption from UK tax for visiting teachers on their income from teaching, provided they are `subject to tax바카라 사이트™ on the income in Fiji and their visit to the UK lasts less than two years.
Tax spared (Article 22)
The convention provides for credit to be given for tax 바카라 사이트˜spared바카라 사이트™ (see INTM161270 - INTM161290) in Fiji under the provisions of Fijian law set out in Article 22(2).
Relief is restricted to tax 바카라 사이트˜spared바카라 사이트™ in Fiji for a period of ten years in respect of any one source of income.
Amounts of tax spared for which credit relief is given should be reported as mentioned in INTM161290.