International Taxation Consultancy - DTAA
DOUBLE TAXATION AVOIDANCE AGREEMENTS OF INDIA
DOUBLE TAXATION AVOIDANCE AGREEMENTS
DOUBLE TAXATION AVOIDANCE AGREEMENTS OF INDIA
India has one of the largest trade networks in the world, and it has a registered tax treaties for avoidance of double taxation for prevention dual taxation and tax evasion, with over 85 different countries all over the world, namely:
List of Countries having DTAA with India: | ||
|---|---|---|
Albania | Israel | Qatar |
Armenia | Italy | Romania |
Australia | Japan | Russian Federation |
Austria | Jordan | Saudi Arabia |
Bangladesh | Kazakhstan | Serbia |
Belarus | Kenya | Singapore |
Belgium | Korea | Slovak Republic |
Bhutan | Kuwait | Slovenia |
Botswana | Kyrgyzstan | South Africa |
Brazil | Latvia | Spain |
Bulgaria | Libya | Sri Lanka |
Canada | Lithuania | Sudan |
China | Luxembourg | Sweden |
Colombia | Macedonia | Switzerland |
Croatia | Malaysia | Syria |
Cyprus | Malta | Tajikistan |
Czech Republic | Mauritius | Tanzania |
Denmark | Mexico | Thailand |
Egypt | Mongolia | Trinidad and Tobago |
Estonia | Montenegro | Turkey |
Ethiopia | Morocco | Turkmenistan |
Fiji | Mozambique | Uganda |
Finland | Myanmar | Ukraine |
France | Namibia | United Arab Emirates |
Georgia | Nepal | United Kingdom |
Germany | Netherlands | United States |
Greece | New Zealand | Uruguay |
Hong Kong | Norway | Uzbekistan |
Hungary | Oman | Vietnam |
Iceland | Philippines | Zambia |
Indonesia | Poland | |
Ireland | Portugal | |
List of Countries having LIMITED AGREEMENTS with India: | |
|---|---|
Afghanistan | Peoples of Democratic Republic of Yemen |
Ethiopia | Maldives |
Iran | Pakistan |
Lebanon | Yemen Arab Republic |
DOUBLE TAXATION AVOIDANCE AGREEMENTS
CATEGORIES | INDIA - USA | INDIA - UAE | INDIA - RUSSIA | INDIA - JAPAN |
|---|---|---|---|---|
DATE OF AGREEMENT | 18.12.1990 | 29.04.1992 | 11.04.1998 | 29.12.1989 |
DESCRIPTION | USA & INDIA, for the purpose of double taxation avoidance and the prevention of fiscal evasion of taxes, signed this DTAA on the 18th of Dec, 1990 | India & UAE desire to promote mutual economic relations by concluding a DTAA. The DTAA has been amended twice on 26 March 2007 and 16th of April 2012 respectively. | Russian Federation & India for the purpose of double taxation avoidance entered into an agreement on the 11th day of April 1998. | India & Japan for the purpose of avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income, entered into an agreement that came in force on 29th of December, 1989. |
INCOME FROM IMMOVABLE PROPERTY | Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State will be taxed in that State where the property is situated | Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State will be taxed in that State where the property is situated | Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State will be taxed in that State where the property is situated | Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State will be taxed in that State where the property is situated |
BUSINESS PROFITS | The profits of an enterprise of a Contracting State shall be taxable only in that State if the enterprise directly carries out business from its resident state without setting up a permanent establishment in the other state where the business is carried out. | The profits of an enterprise of a Contracting State shall be taxable only in that State if the enterprise directly carries out business from its resident state without setting up a permanent establishment in the other state where the business is carried out. | The profits of an enterprise of a Contracting State shall be taxable only in that State if the enterprise directly carries out business from its resident state without setting up a permanent establishment in the other state where the business is carried out. | The profits of an enterprise of a Contracting State shall be taxable only in that State if the enterprise directly carries out business from its resident state without setting up a permanent establishment in the other state where the business is carried out. |
SHIPPING | Profits derived by an enterprise of a Contracting State from the operation by that enterprise of ships or aircraft in international traffic shall be taxable only in that State. | Profits derived by an enterprise of a Contracting State from the operation by that enterprise of ships in international traffic shall be taxable only in that State. | Income derived by an enterprise of a Contracting State from the operation or rental of ships, aircraft, containers, or equipment related to the operation of ships or aircraft in international traffic will be taxable only in that Contracting State. | Profits from the operation of aircraft in international traffic by an enterprise of a Contracting State shall be taxable only in that Contracting State. |
ASSOCIATE ENTERPRISES | An enterprise of a Contracting State participates directly or indirectly in the management, control, or capital of an enterprise of the other Contracting State. The conditions are made between the two enterprises in their financial relations which differ from those which would be made between independent enterprises, then any profits which, would have accrued to one of the enterprises, but by reason of those conditions have not so accrued, may be included in the profits of that enterprise and taxed accordingly. | An enterprise of a Contracting State participates directly or indirectly in the management, control, or capital of an enterprise of the other Contracting State. The conditions are made between the two enterprises in their financial relations which differ from those which would be made between independent enterprises, then any profits which, would have accrued to one of the enterprises, but by reason of those conditions have not so accrued, may be included in the profits of that enterprise and taxed accordingly. | An enterprise of a Contracting State participates directly or indirectly in the management, control, or capital of an enterprise of the other Contracting State. The conditions are made between the two enterprises in their financial relations which differ from those which would be made between independent enterprises, then any profits which, would have accrued to one of the enterprises, but by reason of those conditions have not so accrued, may be included in the profits of that enterprise and taxed accordingly. | An enterprise of a Contracting State participates directly or indirectly in the management, control, or capital of an enterprise of the other Contracting State. The conditions are made between the two enterprises in their financial relations which differ from those which would be made between independent enterprises, then any profits which, would have accrued to one of the enterprises, but by reason of those conditions have not so accrued, may be included in the profits of that enterprise and taxed accordingly. |
DIVIDENDS | Dividends paid by a company that is a resident of a Contracting State to a resident of the other Contracting State will be taxed in that other State. | Dividends paid by a company that is a resident of a Contracting State to a resident of the other Contracting State will be taxed in that other State. | Dividends paid by a company that is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. | Dividends paid by a company that is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other Contracting State. |
INTERESTS | Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. | Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. | Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. | Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State |
ROYALTIES & FEES | Royalties and fees for included services arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. | Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. | Royalties and fees for technical services arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. | Royalties and fees for technical services arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. |
CAPITAL GAINS | Each Contracting State may tax capital gains in accordance with the provisions of its domestic law | Gains derived by a resident of a Contracting State from the alienation of immovable property and situated in the other Contracting State may be taxed in that other State | Gains derived by a resident of a Contracting State from the alienation of immovable property and situated in the other Contracting State may also be taxed in that other State. | Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in article 6 and situated in the other Contracting State may be taxed in that other Contracting State. |
INDEPENDENT PERSONAL SERVICES | Income derived by a person who is an individual or firm of individuals who is a resident of a Contracting State from the performance in the other Contracting State of professional services or other independent activities of a similar character shall be taxable only in the first-mentioned State. | Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar character shall be taxable only in that State | Income derived by an individual who is a resident of a Contracting State from the performance of professional services or other activities of an independent character in another Contracting State shall be taxable only in the first-mentioned State | Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State unless he has a fixed base regularly available to him in the Contracting State for the purpose of performing his activities or he is present in that other Contracting State for a period or periods exceeding in the aggregate 183 days during any taxable year or 'previous year' as the case may be. |
DEPENDENT PERSONAL SERVICES | Remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. | Remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. | Remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State | Remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State |
DIRECTORS FEES | Directors' fees and similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. | Directors' fees and similar payments derived by a resident of a Contracting State in his capacity as a member of the Board of Directors of a Company which is a resident of the other Contracting State may be taxed in that other State. | Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. | Director's fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State. |
REMUNERATION & PENSION | Pensions and other similar remuneration, paid by a Contracting State to an individual in that State will be taxable only in that State. | Pensions and other similar remuneration, paid by a Contracting State to an individual in that State will be taxable only in that State. | Pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State and any annuity paid to such a resident shall be taxable only in the State where such income is derived. | Pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State. |
OTHER INCOME | Income of a resident of a Contracting State, wherever arising, which are not expressly dealt with in the foregoing Articles of this Convention shall be taxable only in that Contracting State. | Income of a resident of a Contracting State, wherever arising, which are not expressly dealt with in the foregoing articles of this Agreement, shall be taxable only in that Contracting State. | Income of a resident of a Contracting State, wherever arising, which are not dealt with in the foregoing Articles of this Agreement, shall be taxable only in that Contracting State. | Income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing articles of this Convention shall be taxable only in that Contracting State. |
INCOME FROM GOVT. INSTITUTIONS | Remuneration, other than a pension, paid by a Contracting State to an individual in respect of services rendered to that State will be taxable only in that State | The government of one Contracting State shall be exempt from tax, including capital gains tax, in the other Contracting State in respect of any income derived by such Government from that other Contracting State. | Remuneration, other than a pension, paid by a Contracting State to an individual in respect of services rendered to that State will be taxable only in that State. | Remuneration other than a pension, paid by a Contracting State to an individual in respect of services rendered to that Contracting State in the discharge of functions of a governmental nature, will be taxable only in that Contracting State. |
