I thought the way double taxation worked was you pay the difference. For example, if you are citizen of country X where tax rate is 10% but you live and work in country Y where tax rate is 2%. Then you would have to pay the tax difference 8% in Country X. But if taxation in country Y is already 12% which is above 10%, all you have to do is pay 12% in Country Y but nothing in Country X. Your payment of paying 20% tax in Nepal only makes sense if tax rate in Nepal was 68% as you would have paid 48% in Australia already.... Your claim seems to lack credibility...