A DTA is a bilateral agreement which provides clarity on the taxing rights of each contracting jurisdiction on all forms of bilateral income flows. The DTA also seeks to eliminate instances of double taxation which can arise from cross-border trade and investment activities. Usually, there would be provisions in the DTA for the reduction or exemption of tax at source on certain types of cross-border incomes such as interest and royalties.

Find out more about international taxes and the Double Taxation Agreements (DTA).