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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Double Taxation Agreements with Germany | Agreements | Law Library | AdvocateKhoj
In this article, the term “taxation” means taxes which are gefmany subject of this Agreement. This Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is egrmany.
All other elements of capital of a resident of la Contracting State may be taxed in both Contracting States. Tax shall be determined in the case of a resident of the Federal Republic of Germany as follows: This Agreement is concluded for unlimited duration but either Contracting State may terminate the Agreement by giving written notice after five years from the day of its entry into force, so however, that at least six months remain before the end of the calendar year in which the notice is given.
Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment alone or together with the whole enterprise or of such fixed base, may be taxed in that other State.
Limited Agreements 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.
You have already subscribed. The term “dividends” as used in this article means– a. Notwithstanding the provisions of articles 15 and 16, income derived by a resident of a Contracting State as an entertainer indja as a theatre, motion picture, radio or television artiste or ineia musician from his personal activities as such exercised in the other Contracting State may be taxed in that other State: Royalties and fees for technical services arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Notwithstanding the provisions of sub-paragraph a items of income dealt with in Articles 7 and 10 and gains derived from the alienation of the business property of a permanent establishment as well as the items of capital underlying such income shall be exempted from German tax only if ger,any resident of the Federal Republic of Germany can prove that the receipts of the permanent establishment or company are derived exclusively or almost exclusively from active operations.
Such persons or authorities shall use the information only for such purposes but may disclose the information in public court proceedings or in judicial decisions. 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 first-mentioned State if a.
The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties or fees etaa technical services, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties or fees germxny technical services arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right, property or contract in respect of which the royalties or fees for technical services are paid is effectively connected with such permanent establishment or fixed base.
While in service, I used to receive medical assistance from germnay company by way of reimbursement of expenses incurred for treatment for self and wife and the amount so paid up to Rs 15, was not being charged to income tax.
List of countries with whom India has Double Taxation Avoidance Agreement (DTAA)
Desiring to promote economic co-operation between the indiq States through an Agreement for the avoidance of double taxation with respect to taxes on income and on capital. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the gsrmany for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this article shall apply only to the last mentioned amount.
The competent authorities of the Contracting States shall exchange such information including documents as is necessary for carrying out the provisions of the Agreement or of the domestic laws of the Contracting Dtxa concerning gerjany covered by the Agreement, in inxia far as the taxation thereunder is not contrary to the Agreement, in particular for the prevention of fraud or evasion of such taxes.
For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. In the case of dividends exemption shall apply only to such dividends as are paid to a company not including partnerships being a resident of the Federal Republic dyaa Germany by a company being a resident of the Republic of India at least 10 per cent.
Any agreement reached shall be implemented notwithstanding any time limits in the national laws of the Contracting States. However, such remuneration shall be taxable only in the other Contracting State, if the services are rendered in that State and the individual is a resident of that State who: Interest 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 vtaa that State.
Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent dta services, may be taxed in that other State.
You are advised to approach a tax professional in Germany to get the details about taxation of individuals and slab rates prevailing in Germany.
double taxation avoidance agreement between india and germany
inia Income derived by an individual who is a resident of a Contracting State from ger,any performance of professional services or other independent activities of a similar character shall be taxable indis in that State except in the following circumstances when such income may also be taxed in the other Contracting Insia A professor or teacher who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State for the purpose of teaching or engaging in research, or both, at a university, college, school or other approved institution in that other Incia State shall be exempt from tax in that other State on any remuneration for such teaching or research for a period not exceeding two years from the date of his arrival in that other State.
Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with this Agreement, he may, notwithstanding the remedies provided by the national laws of those States, present his case to the competent authority of the Contracting State of which he is a resident.
No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. What the agreements basically says that is your paying tax already once and hence, you should not be taxed again. The provisions of articles 16, 17 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting Idnia or a political sub-division or local authority thereof.
The term “professional services” includes independent scientific, literary, artistic, educational or teaching activities, as well as the independent activities of physicians, surgeons, lawyers, engineers, architects, dentists and accountants. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base.
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.