INTM332210 - Double Taxation applications and claims - Subject to tax: Background
The expression 바카라 사이트渟ubject to tax바카라 사이트� usually means that the person must actually pay tax on the income in their country of residence.
However, a person is still regarded as 바카라 사이트渟ubject to tax바카라 사이트� if, for example, he or she does not pay tax because their income is sufficiently small that it is covered by personal allowances that are available to set against liability to tax in the other country.
A person is not regarded as 바카라 사이트渟ubject to tax바카라 사이트� if the income in question is exempted from tax because the law of the other country provides for statutory exemption from tax. For example
- the income is that of a charity
- the income is that of an exempt approved superannuation scheme (pension fund).
In such cases the 바카라 사이트渟ubject to tax바카라 사이트� condition is not met and relief is not allowable.