DTAA Advisory

India has Double Taxation Avoidance Agreements (DTAAs) with over 90 countries, providing relief from double taxation on cross-border income through exemptions, reduced withholding tax rates, and tax credits. However, accessing these benefits requires careful analysis of the applicable treaty provisions, determination of tax residency, and compliance with procedural requirements such as obtaining a Tax Residency Certificate. We advise clients — both individuals and businesses — on the application of relevant DTAAs to legally minimise their Indian and foreign tax liabilities, covering income streams such as dividends, interest, royalties, capital gains, and business profits.

Key highlights:

• DTAA analysis for specific cross-border income streams and transaction structures
• Advice on reduced withholding tax rates and tax exemptions available under treaties
• Tax Residency Certificate (TRC) requirements and application support
• Advisory on the Principal Purpose Test (PPT) and treaty anti-abuse provisions
• Structuring advice to ensure transactions qualify for intended treaty benefits