Arinjay Academy » International Tax - Interpretation of Treaty » International Tax Interpreting Tax Treaty (DTAA) Notes

International Tax Interpreting Tax Treaty (DTAA) Notes

International Tax Interpreting Tax Treaty (DTAA) NOTES

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