Double Taxation Treaty

Double taxation refers to imposing tax on same amount of income twice.  This generally happens when entities are residents of one country and are operating in another country. Due to this income is earned in one country but is transferred to entities that are resident of another country. It attracts tax laws of both the countries. Globalization has increased incidence of such tax. It has increased international trade as well as cross border mobility of labor. Problem of double taxation has given birth to problems like tax exiles, tax evasion and other type of unlawful and restrictive trade practices.
To tackle the problem of double taxation when countries agree to look above their domestic taxation domains and mutually agree on tax treatment of such incomes. These agreements are known as Double Taxation Avoidance Agreements (DTAA). Basic objective behind these treaties is to safeguard entities from being taxed twice. These treaties lay down clear cut demarcation on the taxation rights of each country. This not only avoids confusion over levy of taxes but also avoids unnecessary harassment for entities operating in other country.

» AIM & OBJECTIVES AND SCOPE OF DTAA

» PURPOSE AND SIGNIFICANCE OF DTAA

» WHAT IS DTAA

» HOW CAN DOUBLE TAXATION CAN BE AVOIDED

» WHAT ARE TREATIES AND DOMESTIC LAW RELATED TO DTAA

» UNILATERAL RELIEF UNDER DTAA AND INCOME TAX ACT 

» WHAT ARE OTHER MATTERS RELATED TO DTAA

» WHAT ARE ADVANCE RULINGS OF INTERPRETATION CONTAINED IN DTAA

» RELATIONSHIP BETWEEN DTAA INDIAN INCOME TAX LAW 

» WHAT IS WITHHOLDING  TAX

» TABLE OF WITHHOLDING TAX UNDER DTAA WITH INDIA 

» TABLE OF WITHHOLDING TAX UNDER INCOME TAX ACT
» DETAIL TABLE OF WITHHOLDING TAX IN INDIA UNDER DTA AGREEMENT

» METHODS OF DOUBLE TAXATION AVOIDANCE 

» CONCEPT OF PERMANENT ESTABLISHMENT 

» LIST OF DTAA’s WITH INDIA 

» UNITED NATION MODEL ON DOUBLE TAXATION 

» OECD MODEL TAX CONCEPTS

» FAQ