DT11258 | Double Taxation Relief Manual: Kiribati: tax spared

The agreement provides for credit to be given for tax `spared' (see INTM161270 & INTM161280) in Kiribati under the provisions of Kiribati law set out in Article 13(1A) (introduced by Article 1(b) of the 1974 amending agreement).

All amounts of `tax spared' for which credit relief is given should be reported as mentioned at INTM161290.