DT19308 | Double Taxation Relief Manual: Tuvalu: tax spared

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

The reference to Section 10, Income Tax Ordinance 1972 should be read as Section 11, Income Tax Ordinance 1982.

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