Two chief methods of relieving double taxation are adopted in ‘tax treaties’. First, taxing rights over certain classes of income are reserved entirely to the country of residence of the person deriving the income. Second, all other income may be taxed (in some cases, only to a limited extent) by the country of origin of that income; if the country of residence of the recipient also taxes that income, it must grant a credit against its tax for the tax levied by the country of origin (see ¶61040).

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