INTM345420 - DT applications and claims: Overview of DT Agreements
What a Double Taxation Agreement is
A Double Taxation Agreement (바카라 사이트˜DTA바카라 사이트™) is an agreement drawn up between the UK 바카라 사이트 and the 바카라 사이트 of the overseas country. It consists of various articles which refer to different sources of income as well as definitions of terms used. Its aim is to avoid a resident of one country paying tax on the same income in both countries. The text of each DTA is published in a Statutory Instrument.