A DBA (Double Taxation Convention) may require that the tax be levied by the country of residence and that it be exempt in the country where it is created. In other cases, the resident may pay a withholding tax to the country where the income was born and the taxpayer benefits from a compensatory foreign tax credit in the country of residence to reflect the fact that the tax has already been paid. In the first case, the taxpayer (abroad) would declare himself a non-resident. In both cases, the DBA may provide for the two tax authorities to exchange information on these returns. Through this communication between countries, they also have a better view of individuals and companies trying to avoid or evade taxes.  Cyprus has concluded more than 45 double taxation treaties and negotiates with many other countries. In this case, a Korean resident (person or company) who receives dividends from a Czech company must offset the Czech tax on the invoicing of dividends, but also the Czech tax on profits, the profits of the company that pays the dividends. The agreement governs the taxation of dividends and interest.