International Tax Interpreting Tax Treaty (DTAA) Notes

 

International Tax Interpreting Tax Treaty (DTAA) NOTES

Topic NumberTopic Name
Topic 1Article 2 - Taxes Covered
Topic 2Article 4 - Concept of Residence in Tax Treaties
Topic 3Article 5 - Permanent Establishment
Topic 4Article 6 - Income From Immovable Property
Topic 5Article 7 - Business Profits
Topic 6Article 8 - Shipping & Air Transport
Topic 7Article 9 - Associated Enterprise
Topic 8Article 10 - Dividend
Topic 9Article 11 - Interest
Topic 10Article 12 - Taxation of Royalties and Fee for Technical Services
Topic 11Article 13 - Capital Gains
Topic 12Article 14 – Independent Personal Services
Topic 13Article 15 – Dependent Personal Services (Employment)
Topic 14Article 16 - Directors Fees
Topic 15Article 17 - Artistes and Sportspersons
Topic 16Article 18 - Pension And Other Social Security Payments
Topic 17Article 19 - Government Services
Topic 18Article 20 - Students
Topic 19Article 21 - Other Income
Topic 20Article 23 - Elimination of Double Taxation
Topic 21Article 24 - Non-Discrimination & Article 25 - Mutual Agreement Procedure (MAP)
Topic 22Article 26 - Exchange of information
Topic 23Artilce 27 - Assistance in the collection of taxes
Topic 24ARTICLE 28 - MEMBER OF DIPLOMATIC MISSION AND CONSULAR POSTS
Topic 25Article 29 - Entry into Force
Topic 26Article 30 - Termination

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