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L I T T stands for Local Individual Tax Treaty.
Individuals who are residents or citizens of a country with a tax treaty agreement with the local government.
L I T T can be filled out online or through paper forms provided by the local tax authorities.
The purpose of L I T T is to declare income earned from foreign sources and determine the applicable tax treaty rates.
Information such as foreign income, tax credits, and details of the tax treaty agreement must be reported on L I T T.
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