Foreign tax relief
Subject to certain limitations (such as DTA provisions), a credit is granted for tax paid or due abroad in connection with income received or accrued abroad. Proof of tax paid in the foreign country must be attached to the tax return to substantiate the tax credit claimed.
|Australia||Korea (North)||South Africa|
|Egypt||Papua New Guinea||Ukraine|
|Finland||Philippines||United Arab Emirates|
* Ratified but not yet effective, pending the exchange of ratification documents.