Mark remains resident in Germany and is therefore taxable on his worldwide income. The double taxation treaty tells Mark that the UK has the main right to tax income and that, if Germany wants to tax it, the foreign tax credit method should be used to avoid double taxation. If the income remains taxable in both countries, the exemption from double taxation must be taxed by the taxable person`s country of residence. According to double taxation conventions, you have to pay taxes both in your country of work and in your country of residence: a double taxation convention effectively terminates national legislation in both countries. . . .