DT11256 - Kiribati: Subject to tax
Royalties and pensions (other than Government service pensions) are only exempt from Kiribati tax if the recipient is subject to United Kingdom tax (see INTM162020) on the same income (Articles 7(1) and 10(1)).
Royalties and pensions (other than Government service pensions) are only exempt from Kiribati tax if the recipient is subject to United Kingdom tax (see INTM162020) on the same income (Articles 7(1) and 10(1)).
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