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.