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DTAA between India and Thailand

Mohan Kumar M G (7 Points)

01 October 2024

copy of the agreement

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Rama chary Rachakonda (Master in Accounts & high court Advocate) (8621 Points)
Replied 01 October 2024

The Double Taxation Avoidance Agreement (DTAA) between India and Thailand aims to prevent double taxation and fiscal evasion with respect to taxes on income. The agreement covers: 1. Taxes covered: Income tax, including surcharges and additional taxes 2. Permanent Establishment (PE): Defines the concept of PE, which is crucial for taxation purposes 3. Business Profits: Taxation rights over business profits, including those derived from international shipping and air transport 4. Associated Enterprises: Rules for taxing associated enterprises, including transfer pricing and arm's length principles 5. Dividends: Taxation rates and exemption for dividends paid by companies resident in one country to residents of the other 6. Interest: Taxation rates and exemption for interest paid by residents of one country to residents of the other 7. Royalties: Taxation rates and exemption for royalties paid for the use of, or the right to use, intellectual property 8. Technical Services: Taxation rates and exemption for fees for technical services 9. Capital Gains: Taxation rights over capital gains from the alienation of property 10. Residency: Rules for determining residency for taxation purposes 11. Non-Discrimination: Ensures non-discrimination between residents and non-residents 12. Mutual Agreement Procedure (MAP): Provides a mechanism for resolving disputes 13. Exchange of Information: Facilitates the exchange of information between tax authorities to prevent tax evasion. Please consult the Indian and Thai governments' official websites or tax professionals for the latest updates and detailed information on the DTAA.

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