Tax treaty (DTAA) advisory
Applying India's double taxation avoidance agreements correctly, so the same income is not taxed twice.
Who needs it
Non-residents, Indian companies paying foreign vendors, and businesses with income in more than one country.
Documents required
- Nature and amount of the income or payment
- Tax residency certificate of the recipient
- Form 10F and supporting documents
- Relevant agreements or invoices
What we cover
- Reading the applicable treaty for your type of income: royalty, fees for technical services, interest, dividends or business profits.
- Permanent establishment questions for foreign companies.
- Documents needed to claim lower treaty rates.
- Written opinions where the position is debatable.