Generally, double taxation is mitigated through credit of taxes paid in the foreign jurisdiction as per the applicable tax treaty provisions. Effective 2017, companies subject to tax at 10% or 20%, are eligible for a unilateral double taxation relief under the domestic tax laws. Effective 1 January 2021, foreign tax paid is allowed as deductible expenditure provided no relief for double taxation or unilateral relief is claimed.

Concessional credit relief might be granted upon application. Foreign tax credit carry-forward or carry-backs do not exist.

Below is a summary of the available methods for various income tax streams based on domestic law.

Royalty Copyright	NC
Capital Gains	NC
Dividends	NC
Interest	NC
Royalty Patent	NC
Sales	NC
Service Management	NC
Service Technical	NC
Royalty Trademark	NC

The credit column shows the type of foreign tax credit granted when the receiving country receives a payment. Four abbreviations are used for the type of foreign tax credit available:

NC means no credit but foreign withholding taxes can be deducted.
OC means ordinary credit, i.e., credit for foreign withholding taxes (e.g., withholding taxes).
IC means indirect credit, i.e., credit for underlying corporate taxes as well as foreign withholding taxes.
ND means no credit and no deduction for any foreign withholding taxes incurred.

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