Avoidance of double taxation: income taxed in one person should not be taxed again, except to protect revenue. Avoidance of double taxation establishes that no income included in a person's total income for a financial year shall be included again for the same or ... Summary
Avoidance of double taxation: income taxed in one person should not be taxed again, except to protect revenue.
Avoidance of double taxation establishes that no income included in a person's total income for a financial year shall be included again for the same or any other year, and that income includible in one person's total income shall not be included in another person's total income, except where necessary for protecting the interests of revenue.
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