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Tax Treaty Benefits/Exemption - Revised Rules for Individuals

Tax Treaty Exemption - Revised Rules for Individuals

This edition of our GMS Bulletin provides highlights specifically for individuals who would like to apply for the COD and obtain the Tax Treaty Benefits/Exemption.


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In May 2017, the Director General of Taxation issued a new regulation regarding Certificate of Domicile which replaces the previous regulation issued in 2010. Based on this regulation, there are several new requirements and a new form to complete. 

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