This paper covers topics such as:
- what is a DTA?
- the broad principles applied under the Allocation Articles
- what are the taxes covered by the DTA?
- is the taxpayer covered by the DTA?
- business profits
- passive income
- annuities and pensions
- what methods are there in place to avoid double taxation?
- what procedures are in place to assist in the effective administration of cross-border
taxation?