List of Countries having Double Taxation Treaty with India

List of Countries having Double Taxation Treaty with India

In order to promote international trade, and attract foreign investment in India, India has entered into DTAA with the following countries : –

These DTAA are basically, based on the UN model tax convention, while appropriate changes have been agreed between India and respective countries, to consider the interest of the contracting parties .

At a broader level, a DTAA can be a comprehensive double taxation avoidance agreement, or it can be limited agreement.  While India has double taxation avoidance agreement with many countries in the world, there may be certain countries,  with which, India does not have a tax treaty, whether Limited or Comprehensive.

No Country DTAA Type
1. Afghanistan Limited
2. Albania Comprehensive
3. Argentina Tax Information Exchange Agreement
4. Armenia Comprehensive
5. Australia Comprehensive

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6. Austria Comprehensive

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7. Bahamas Tax Information Exchange Agreement
8. Bahrain Tax Information Exchange Agreement
9. Bangladesh Comprehensive

Limited Multilateral

10. Belarus Comprehensive
11. Belgium Comprehensive

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12. Belize Tax Information Exchange Agreement
13. Bermuda Tax Information Exchange Agreement
14. Bhutan Comprehensive

Limited Multilateral

15. Botswana Comprehensive
16. Brazil Comprehensive
17. British Virgin Island Tax Information Exchange Agreement
18. Brunei Tax Information Exchange Agreement
19. Bulgaria Comprehensive
20. Canada Comprehensive

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21. Cayman Islands Tax Information Exchange Agreement
22. China Comprehensive
23. Colombia Comprehensive
24. Croatia Comprehensive
25. Cyprus Comprehensive

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26. Czech Republic Comprehensive

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27. Denmark Comprehensive
28. Estonia Comprehensive

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29. Ethiopia Comprehensive

Limited

30. Fiji Comprehensive
31. Finland Comprehensive

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32. France Comprehensive

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33. Georgia Comprehensive

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34. Germany Comprehensive
35. Gibraltar Tax Information Exchange Agreement
36. Greece Comprehensive
37. Guernsey Tax Information Exchange Agreement
38. Hashemite Kingdom of Jordan Comprehensive
39. Hongkong Comprehensive
40. Hungary Comprehensive
41. Iceland Comprehensive

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42. Indonesia Comprehensive
43. Iran Comprehensive

Limited

44. Ireland Comprehensive

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45. Isle of man Tax Information Exchange Agreement
46. Israel Comprehensive
47. Italy Comprehensive
48. Japan Comprehensive

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49. Jersey Tax Information Exchange Agreement
50. Kazakhstan Comprehensive
51. Kenya Comprehensive
52. Korea Comprehensive
53. Kuwait Comprehensive
54. Kyrgyz Republic Comprehensive
55. Latvia Comprehensive

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56. Lebanon Limited
57. Liberia Tax Information Exchange Agreement
58. Libya Comprehensive
59. Lithuania Comprehensive

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60. Luxembourg Comprehensive

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61. Macao Tax Information Exchange Agreement
62. Macedonia Comprehensive
63. Malaysia Comprehensive
64. Maldives Limited

Limited Multilateral

Tax Information Exchange Agreement

65. Malta Comprehensive

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66. Marshall Island Tax Information Exchange Agreement
67. Mauritius Comprehensive
68. Mongolia Comprehensive
69. Montenegro Comprehensive
70. Morocco Comprehensive
71. Mozambique Comprehensive
72. Myanmar Comprehensive
73. Namibia Comprehensive
74. Nepal Limited
75. Netherlands Comprehensive

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76. New Zealand Comprehensive
77. Norway Comprehensive

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78. Oman Comprehensive
79. Uruguay Comprehensive
80. Pakistan Limited

Limited Multilateral

81. Yemen Limited
82. Philippines Comprehensive
83. Poland Comprehensive

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84. Portuguese Comprehensive

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85. Liechtenstein Tax Information Exchange Agreement
86. Monaco Tax Information Exchange Agreement
87. Qatar Comprehensive
88. Romania Comprehensive
89. Russia Comprehensive

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90. Saint Kitts and Nevis Tax Information Exchange Agreement
91. San Marino Tax Information Exchange Agreement
92. Saudi Arabia Comprehensive
93. Serbia Comprehensive

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94. Seychelles Tax Information Exchange Agreement
95. Singapore Comprehensive

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96. Slovak Comprehensive

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97. Slovenia Comprehensive

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98. South Africa Comprehensive
99. Spain Comprehensive
100. Sri Lanka Limited Multilateral

Comprehensive

101. Sudan Comprehensive
102. Sweden Comprehensive
103. Swiss Confederation Comprehensive
104. Syrian Arab Republic Comprehensive
105. Taipei Specific Associations
106. Tajikistan Comprehensive
107. Tanzania Comprehensive
108. Thailand Comprehensive
109. Trinidad and Tobago Comprehensive
110. Turkey Comprehensive
111. Turkmenistan Comprehensive
112. UAE Comprehensive

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113. UAR (Egypt) Comprehensive
114. USA Intergovernmental agreement to improve International Tax compliance and implement FATCA

Comprehensive

115. Uganda Comprehensive
116. United Kingdom Comprehensive

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117. Ukraine Comprehensive

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118. United Mexican States Comprehensive
119. Uzbekistan Comprehensive
120. Vietnam Comprehensive
121. Yemen Limited
122. Zambia Comprehensive

 

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