Principle
A tax treaty determines which country has the first taxing right on each type of income, and requires a credit/exemption for tax paid.
rules
- Income from work: the country where the work is performed
- Dividend/interest: reduced rate
- Capital gain: usually country of residence
- Real estate: the state of the property
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.