The general rule in most countries is that the country in which income is sourced has the first right to tax that income. Earnings are sourced in the country or countries in which an employee physically performs their employment duties, so the place where an employee works has superior taxing rights over the country of residence or citizenship.
Tax relief can be given under Double Tax Agreements between countries or the domestic legislation of one of the countries. Domestic double tax relief is given by a double tax credit against the tax due in
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