6.2.1ÌýÌýÌýÌý Relief for foreign taxes
Where individuals go abroad to work but remain Irish tax resident and remain subject to tax both in Ireland (by reason of residence) and in the jurisdiction where they are performing duties of their employment.
In such scenarios, relief from double taxation is usually provided by crediting the foreign tax paid against the Irish tax due on the doubly taxed income. A credit is available where:
- Ìý
•ÌýÌýÌýÌý the recipient of the income is
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