INTM154030 - Double taxation agreements: residence: Resident of both countries
Some early agreements, mainly with former colonies in the Caribbean but also including the agreements with Guernsey, Jersey, the Isle of Man, Malta and Singapore, define a resident of one country as a person who is a resident there for the purposes of that country바카라 사이트™s tax and not resident for tax purposes in the other country. A person who, under those agreements, is a resident of both countries will only be able to get relief by way of credit for one country바카라 사이트™s tax against the others.