International tax

India tax treaties — country-by-country

A working reference for the India DTAAs we use most often. Withholding rates, PE thresholds, tie-breaker tests, FTC mechanics — and the pitfalls we see in real engagements.

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United States

Signed 1989 · notified 1991

·Comprehensive DTAA covering income, capital gains and FTS
·Saving clause preserves US right to tax citizens / green-card holders

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United Kingdom

Signed 1993 · notified 1994

·Updated by 2013 protocol
·Beneficial for Indian IT services and UK pension recipients

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United Arab Emirates

Signed 1992 · notified 1993 (amended 2007, 2012)

·Popular routing jurisdiction; tightened by 2012 protocol + GAAR
·TRC from UAE authority mandatory; substance increasingly tested

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Singapore

Signed 1994 · notified 1994 (revised 2005, 2011, 2016)

·2016 protocol aligned with Mauritius — source-based taxation of capital gains from 1 Apr 2017
·LOB (limitation of benefits) test mandatory for treaty access

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Canada

Signed 1996 · notified 1997

·Comprehensive treaty, MLI-modified
·Important for NRIs in Canada with Indian-source income

More countries coming. For a treaty not listed here, talk to us — we have working files for 30+ India DTAAs including Mauritius, Netherlands, Germany, Japan, Australia and the Gulf states.