INDIA GERMANY DTAA PDF

As per the Article 11 of the double taxation avoidance agreement (DTAA) between India and Germany, the interest income earned in India by a. Get comprehensive agreements & Tax information exchange agreement between different countries & India to know how Non-resident can claim tax benefits. Double Taxation Avoidance Agreement – DTAA, fiscal evasion, prevention. Taxation Avoidance Agreement (DTAA) with Government of the Republic of India.

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Producing or selling goods or merchandise, giving technical advice or rendering engineering services, or doing banking or insurance business, within the Republic of India. This Agreement shall enter into force upon the exchange of notes notifying the approval or ratification of the Agreement in accordance with the laws in force.

Royalties and fees for technical services arising in a Contracting State and paid to a resident of dtxa other Contracting Xtaa may be taxed in that other State. Gains from the alienation of shares other than those mentioned in paragraph 4 in a company which is a resident of a Contracting State may be taxed in that Gerrmany.

Double Taxation Avoidance Agreement. We use cookies to ensure that we give you the best experience on our website.

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Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the firstmentioned State if: The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement.

The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being germamy resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base.

The Income Tax Department appeals to taxpayers NOT to respond to such e-mails and NOT to share information relating to their credit card, bank and other financial accounts. The competent authorities of the Contracting States shall agree from time to time on the list of information or documents which shall be furnished on a routine basis.

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Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.

Such persons or authorities shall use the information only for inxia purposes but may disclose the information in public court proceedings or in judicial decisions.

Further, this provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes which it grants only to its own residents.

Steuer auf Lizenzgebuhren tax on royalties.

Tax queries: NRI in Germany has to pay dual tax on India income

For the purposes of paragraph 1, “approved institution” means an institution which has been approved in this regard by the competent authority of the concerned Contracting State. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.

My query is whether the income from deposits in India is taxable in Germany and what are the slabs wherein the income of the assessee falls. Whereas the annexed agreement between the Government of the Republic of India and the Government of the German Democratic Republic for the avoidance of double taxation with respect to taxes on income and on capital has come into force on the 24th November,on the notification by both the Contracting States to each other of the approval of the agreement under their laws in accordance with article 31 of the said agreement.

For the purposes of this Agreement the term shall also cover any other maritime zone in which the Republic of India has sovereign rights, other rights and jurisdictions, according to the Indian Law and in accordance with international law in particular as laid down in the UN Convention of the law of the Sea.

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 State. Royalties and fees for technical services shall be deemed to arise in a Contracting State when the payer is that State itself, a land or political sub-division, a local authority or a resident of that State.

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Where profits include items of income which are dealt with separately in other articles of this Agreement, then the provisions of those articles shall not be affected by the provisions of this article.

International Taxation >Double Taxation Avoidance Agreements

Click to view the institutions registered under section 80G, 12 A and more. The term “pension” means a periodic payment made in consideration of past services or inria way of compensation for injuries received in the course of performance of services.

Gains from the alienation of any property other than that referred to in paragraphs 1 to indka shall be taxable only in the Contracting State of which the alienator is a resident. Profits derived by an enterprise of a Contracting State from the operation of aircraft in international traffic shall be taxable only in that State.

The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. Notification under section What the agreements basically says that is your paying tax already once and hence, you should not be taxed again.

Vermogensteuer property-tax hereinafter referred to as “German Democratic Republic tax”. Notwithstanding the provisions of paragraphs 1 and 2, items of income of resident of a Contracting State not dealt with in the foregoing articles of this Agreement and arising in the other Contracting State may be taxed in that other State.

This will alert our moderators to take action. The case must insia presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Agreement. Our partners use cookies to ensure we show you advertising that is relevant to you. The term “dividends” as gemany in this article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.

Double Taxation Avoidance Agreement.