E6.140 Dual residence—overview
Where an individual is present in more than one country, their income and/or gains may be subject to taxation in each country. Where more than one country seeks to tax the same income and/or capital gains under their domestic tax laws, double taxation occurs and relief for the double taxation may be given depending on the circumstances of the individual, such as residence status, and source of income or gain that is doubly taxed.
Double taxation treaties (also called double taxation agreements (DTA)) allocate taxing rights between jurisdictions,
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