»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp agreement provides for credit to be given for tax `sparedâ€� (see INTM161270 & 161280) in Kiribati under the provisions of Kiribati law set out in Article 13(1A) (introduced by Article 1(b) of the 1974 amending agreement).

All amounts of `tax spared� for which credit relief is given should be reported as mentioned at INTM161290.