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HMRC internal manual

Double Taxation Relief Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. DT2140PP
  3. DT15100PP
  4. DT15104

Papua New Guinea: Employments

In addition to the normal conditions for exemption from source state taxation, the remuneration for the employment has to be subject to tax in the country of which the employee is resident (Article 16(2)(d)).

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