Double Tax Avoidance AgreementsDouble Tax Avoidance Agreement (Dtaa) • July 15th, 2014
Sl.No. Country DTAA betw een India and Effective date in India Tax rate on Remarks Dividend (other than u/s.115 -O)(%) Interest (%) Royalties (%) See Note 4 Technical Service Fees (%) See Note 4 1 Albania 355 ITR 80 01.04.2014A. Y. 2015-16 10@ 10@ 10@ 10@ Agreement between Republic of India and Republic of Albania was notified by way of Press Release dated 8 July 2013. 2 Armenia 271 ITR 72 01.04.2005A. Y. 2006-07 10@ 10@ 10@ 10@ Interest derived and beneficially owned by following entities is exempt (a) the Government, a political sub-division or a local authority; or (b) RBI and the Central Bank of Armenia or any other institutions as may be agreed upon. For Limitation Of Benefits (‘LOB’) Clause – Refer Note 6. 3 Australia 194 ITR241 Modified viaProtocol 358 ITR 15 01.04.1992A.Y. 1993-94 15 @ 15 @ [See Note 2] [See Note 2] Protocol amends Article 3 (Definitions), Article 5 (Permanent Establishment), Article 7 (Business
The New Tax Treaty Indonesia – SingaporeDouble Tax Avoidance Agreement (Dtaa) • February 17th, 2020
Indonesia and Singapore officially signed a Double Tax Avoidance Agreement (DTAA) or Tax Treaty on 5 February 2020 to update the similar 1990 agreement that came into effect in 1992.
ContractDouble Tax Avoidance Agreement (Dtaa) • June 6th, 2020
