Double Taxation Relief (DTR) is a mechanism to prevent individuals or companies from paying tax on the same income in two different jurisdictions. This is critical for taxpayers with international earnings or investments. The relief is typically provided under double taxation agreements (DTAs) between countries.
[Reference:, International Certificate in Wealth & Investment Management (ICWIM), Topic: Taxation of Investments and Cross-Border Taxation., HMRC guidelines and OECD Model Tax Convention., , ]
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