INTM345460 - DT applications and claims: Overview of DT Agreements

What relief a DTA allows

»Ê¹ÚÌåÓýapp 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 ‘creditâ€� for the tax charged in the country where it arises.