INTM345460 - DT applications and claims: Overview of DT Agreements

What relief a DTA allows

The amount and type of relief available depends on the terms of the specific Articles of the DTA you are concerned with. This could be any of the following

  • income may be exempt or partially exempt in the country where it arises and taxed in the country where the recipient lives
  • income may be taxed in the country where it arises and exempt in the country where the recipient lives
  • income may remain taxable in both countries but the tax in the country where the recipient lives will be reduced by a 바카라 사이트˜credit바카라 사이트™ for the tax charged in the country where it arises.