Double Taxation Treaties are sometime referred to as ‘Double Tax Agreements’ or ‘Double Tax Conventions’. They are are agreements between two countries that have been made in order to minimise double taxation on the same income and gains. The following pages set how they are relevant for individuals who find themselves in one of the following situations:
- Where the individual is tax resident in two or more countries at the same time, and therefore would like to determine whether there is just one country they can be regarded as ultimately resident. See here.
- Or, more frequently, where the individual is tax resident in just one country but is receiving income or gains from another country. See here.