This means that migrants to and from Britain may have to consider two or three tax laws: UK tax laws; the tax laws of the other country; and any double taxation agreement between the United Kingdom and the other country. Cyprus has concluded more than 45 double taxation treaties and is negotiating with many other countries. These agreements generally allow a credit on the tax levied by the country where the taxable person resides for taxes levied in the other contracting country, which has the consequence that the taxable person does not pay more than the higher of the two rates. Some agreements provide for an additional tax credit for taxes that would otherwise have had to be paid had there been no incentives in the other country resulting in an exemption or reduction.