Double Taxation Avoidance (DTAA)

HomeServicesInternational AdvisoryDouble Taxation Avoidance (DTAA)
International Advisory

Double Taxation Avoidance (DTAA)

Expert DTAA advisory to minimise withholding tax on cross-border payments, claim treaty benefits, and avoid double taxation on international income.

What is Double Taxation Avoidance (DTAA)?

India has Double Taxation Avoidance Agreements (DTAAs) with 90+ countries — providing reduced withholding tax rates on dividends, interest, royalties, and fees for technical services, and eliminating double taxation on business profits. However, claiming DTAA benefits requires proper documentation, tax residency certificates, and compliance with the Principal Purpose Test (PPT) and Limitation of Benefits (LOB) provisions.

AccentTax Consulting provides comprehensive DTAA advisory — analysing applicable treaty provisions, advising on treaty eligibility, preparing required documentation, and ensuring withholding tax is correctly applied. We help businesses and individuals maximise treaty benefits while remaining compliant with Indian and foreign tax laws.

At a Glance

Who is this for

MNCs making cross-border payments, NRIs receiving income from India, foreign companies with Indian income, businesses with international operations

Governed by

Income Tax Act, 1961 (Sections 90, 90A, 91) | India's DTAA network (90+ countries) | OECD Model Tax Convention | BEPS Multilateral Instrument (MLI)

Estimated timeline

DTAA advisory: 2–5 days | Tax Residency Certificate: 2–4 weeks | Withholding tax compliance: ongoing

Our fee

Request a quote

Why Choose This Service?

Key advantages of engaging AccentTax Consulting for Double Taxation Avoidance (DTAA).

Reduced Withholding Tax

DTAA rates on dividends, interest, and royalties are significantly lower than domestic rates — saving substantial tax.

Double Taxation Elimination

Prevent the same income from being taxed in both India and the foreign country — through exemption or credit methods.

Treaty Compliance

Proper documentation and compliance with PPT/LOB provisions — ensuring treaty benefits are not denied.

Advance Rulings

Advance rulings from the Authority for Advance Rulings (AAR) for certainty on treaty positions.

How It Works — Our Process

Simple, transparent, and fully managed by our team.

1

Treaty Analysis

We analyse the applicable DTAA — identifying relevant provisions, withholding tax rates, and eligibility conditions.

2

Eligibility Assessment

We assess treaty eligibility — tax residency, beneficial ownership, PPT/LOB compliance, and substance requirements.

3

Documentation

Tax Residency Certificate (TRC), Form 10F, and other required documentation prepared.

4

Withholding Tax Compliance

Correct withholding tax rates applied — Form 15CA/15CB filed for cross-border remittances.

5

Tax Credit / Exemption

Foreign tax credit claimed in India (or exemption) to eliminate double taxation on the same income.

We handle everything — you just provide documents.

Documents Required

Details of the cross-border payment (nature, amount, recipient)
Tax Residency Certificate of the foreign recipient
Form 10F (self-declaration by the foreign recipient)
Agreement governing the payment (if any)
Details of the foreign recipient's tax position in their country

Don't have all documents ready? Contact us — we'll guide you step by step.

Send Documents on WhatsApp

Estimated Timeline

DTAA advisory: 2–5 days | TRC procurement: 2–4 weeks | Form 15CA/15CB: 1–2 days per remittance

Post-BEPS MLI, many DTAAs now include a Principal Purpose Test (PPT) — treaty benefits can be denied if the principal purpose of the arrangement is to obtain treaty benefits.

Professional Fee

Request a personalised quote

All fees exclude 18% GST. Transparent pricing, no hidden charges.

Frequently Asked Questions

What is a Tax Residency Certificate (TRC) and why is it required?
What is Form 15CA and Form 15CB?
What is the Principal Purpose Test (PPT) under the MLI?
How does the foreign tax credit work?
Which DTAA has the most favourable rates for India?

You May Also Need

Transfer Pricing Documentation

Transfer pricing compliance for cross-border related party transactions.

Learn More

NRI Taxation & Compliance

DTAA benefits for NRIs with Indian income.

Learn More

FEMA Compliance & Advisory

FEMA compliance for cross-border remittances.

Learn More

International Business Structuring

Treaty-efficient international business structures.

Learn More

Ready to get started?

Our team responds within 1 hour.