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Amendments to rules on eliminating double taxation – tax administration publishes guidance — Orbitax Tax News & Alerts

On 1 February 2010, the tax administration published guidance on the amended rules concerning the elimination of double taxation which became effective from 1 January 2010. The guidance explains (with examples provided) how the credit and exemption method are applied, and which forms the taxpayers must use when requesting the elimination of double taxation (different forms for corporate and individual taxpayers).