DTAA between India and USA

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DTAA between India and USA

The DTAA between India and USA has been entered for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income .

This DTAA between India and USA shall apply to persons who are residents of one or both of the Contracting States, except as otherwise provided in the Convention.

This DTAA between India and USA shall also contain Memorandum of understanding concerning fee for included services in Article 12 .

Thus, it contains commentary and numerous examples on Fee for Technical Services or Included services which is really helpful for interpreting clauses of Fee for Technical services.

This DTAA between India and USA contains following articles :

Article 1 – GENERAL SCOPE

Article 2 – TAXES COVERED

Article 3 – GENERAL DEFINITIONS

Article 4 – RESIDENCE

Article 5 – PERMANENT ESTABLISHMENT

Article 6 – INCOME FROM IMMOVABLE PROPERTY (REAL PROPERTY)

Article 7 – BUSINESS PROFITS

Article 8 – SHIPPING AND AIR TRANSPORT

Article 9 – ASSOCIATED ENTERPRISES

Article 10 – DIVIDENDS

Article 11 – INTEREST

Article 12 – ROYALTIES AND FEES FOR INCLUDED SERVICES

Article 13 – GAINS

Article 14 – PERMANENT ESTABLISHMENT TAX

Article 15 – INDEPENDENT PERSONAL SERVICES

Article 16 – DEPENDENT PERSONAL SERVICES

Article 17 – DIRECTORS’ FEES

Article 18 – INCOME EARNED BY ENTERTAINERS AND ATHLETES

Article 19 – REMUNERATION AND PENSIONS IN RESPECT OF GOVERNMENT SERVICE

Article 20 – PRIVATE PENSIONS, ANNUITIES, ALIMONY AND CHILD SUPPORT

Article 21 – PAYMENTS RECEIVED BY STUDENTS AND APPRENTICES

Article 22 – PAYMENTS RECEIVED BY PROFESSORS, TEACHERS AND RESEARCH SCHOLARS

Article 23 – OTHER INCOME

Article 24 – LIMITATION ON BENEFITS

Article 25 – RELIEF FROM DOUBLE TAXATION

Article 26 – NON-DISCRIMINATION

Article 27 – MUTUAL AGREEMENT PROCEDURE

Article 28 – EXCHANGE OF INFORMATION AND ADMINISTRATIVE ASSISTANCE

Article 29 – DIPLOMATIC AGENTS AND CONSULAR OFFICERS

Article 30 – ENTRY INTO FORCE

Article 31 – TERMINATION

Click here to view complete DTAA between India and USA

https://www.incometaxindia.gov.in/Pages/international-taxation/dtaa.aspx

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