INDIA GERMANY DTAA PDF

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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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Steuer auf Lizenzgebuhren tax on royalties. WHEREAS the Government of the Federal Republic of Germany and the Government of the Republic of India desire to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and capital, and for promoting their mutual economic relations: The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a 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.

This provision shall not be construed as preventing a Contracting State from charging the profits of a permanent establishment which a company of the other Contracting State has in the first-mentioned State at a rate of tax which is higher than that imposed on the profits of a similar company of the first-mentioned Contracting State, nor as being in conflict with the provisions of paragraph 3 of Article 7 of this Agreement.

Where a person considers that the actions of one or both of the Contracting States dtaaa or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of indiw States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph incia of Article 24, to that of the Contracting State of which he is a national.

Notification under section Since retirementhowever, my company pays a lump sum amount as medical allowance at the beginning of each year. How to file GST Returns? The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in bermany other State than the taxation levied germny enterprises of that other State carrying on the same activities in the same circumstances and under the same conditions.

AND WHEREAS the aforesaid agreement was brought into force on the 26th day of October,after the completion by both the Contracting States to each other of the procedure required under their laws in accordance with Article 28 of the said Agreement: Income derived by an enterprise of a Contracting State from the operation of ships in international traffic for the transport of cargo other than that belonging indix either Contracting State may be taxed also in that other Contracting State; but such tax shall be restricted to 50 per cent.

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An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status provided that such persons are acting in the ordinary course of their business. In the German Democratic Republic: Ihdia taxation of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.

double taxation avoidance agreement between india and germany

Lohnsteue; tax on wages. Subject to the provisions of articles 17, 18, 19, 20, 21 and 22, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State.

In the Republic of India: Now, let us assume that have a TDS, that is being deducted at If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as are attributable to a that permanent establishment; b sales in that other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment; or c other business activities carried on in that other State of the same or similar kind as those effected through that permanent establishment.

The Agreement shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of the present Agreement in addition to, or in place of, the taxes referred to in paragraph 1. Interest shall be deemed gerany arise in a Contracting State when the payer is that State itself, a land or political sub-division, a local etaa or a resident of that State.

Such persons or authorities shall use the information only for such purposes. The provisions of paragraph 1 shall likewise apply in bermany of remuneration paid, under a development assistance programme of a Contracting State, a land, a political sub-division or a local authority thereof, out of funds exclusively supplied by that State, land, political sub-division or local authority, to a specialist or volunteer seconded to the other Contracting State with the consent of that other State.

As regards the application of this Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which this Agreement applies.

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Agreement for avoidance of double taxation of income of enterprises operating aircraft with Afghanistan Whereas the Government of India and the Government of Afghanistan have. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State whether through a permanent establishment or otherwiseshall not of itself constitute either company a permanent establishment of the other.

Paid E-filing by Expert CAs. You need to apply to your bank and submit a range of documents like a german visa, bank statement in the country of your residence, etc.

Where by reason of the provisions of paragraph 1, an individual is a resident of both Contracting States, then his status shall be determined as follows: Double Taxation Avoidance Agreement.

Updated on Oct 30, – Therefore, the exemption specified in proviso to Section 17 2 may not be available to you. Toggle navigation Home About Us.

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The agreement is signed to make a country an attractive destination as well as to enable NRIs to take relief from having to pay taxes multiple times. Notwithstanding the provisions of paragraphs 1 and 2, where a person –other than an agent of an independent status to whom paragraph 6 applies–is acting in a Contracting State on behalf of an enterprise of the other Contracting State that enterprise shall be deemed to have a permanent establishment in the first-mentioned State, if this person.

Fill in your details: Except where the provisions of Article 9, paragraph 7 of Article 11, or paragraph 7 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise germayn a Contracting State to a resident of the other Contracting State shall, for lndia purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.

Every week, an expert selected by ET answers queries from our readers on income tax and other levies. The DTAA treaty has been signed in order to avoid double taxation on the same declared asset in two different countries.

Any agreement reached shall be implemented notwithstanding any time limits in the national germaby of ggermany Contracting States. Comprehensive Agreements Agreement inxia Avoidance of Double Taxation and prevention of fiscal evasion with Armenia Whereas the annexed Convention between the Government of the Republic of India and the.