Double Tax Agreement Papua New Guinea

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A non-resident resident of PNG is a person domiciled outside PNG who does not stay more than 6 months in PNG. The general rule is that a person residing in PNG can be valued on their worldwide income. Non-residents can generally be assessed on the basis of income derived directly or indirectly from PNG sources. Labour income is generally considered to be PNG-related remuneration, in which the person provides the services while physically in PNG. As businesses become global, few companies seem to understand the risks that business travel can pose. Deductions from labour income are covered by the payroll tax system. When a person is taxable on income from work, the employer has a tax on wages and wages. These ADs generally provide that income from a unit resident in one country from sources in the other country is not taxable in that other country unless the enterprise is presumed to operate in that other country through a permanent establishment (or branch). . . .


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