You are quoting EU examples with Ireland and France and are effectively within the EU tax agreements system. What happens with an Indian citizen working in France or in Kenya?What of an Irish citizen working in Botswana?
I can tell you that I know Indians working in South Africa and they submit returns in India and are taxed in South Africa. Double tax agreements mean that the tax they pay in South Africa is deemed to have been paid in terms of their Indian tax liabilities but only for 200 days per year in the case of India.
Accenture has an entire division responsible for just these issues.
|