09 Apr


By / bintoromover

Double Taxation Avoidance Agreement Between India And Netherlands

India is amending tax treaties because what was intended to prevent the taxation of the same income in both countries had raised concerns that investments would, in many cases, have led to a situation where a company had evaded tax in both countries. and in both cases, conditions different from those that would be achieved between independent companies are imposed or imposed between the two companies in their commercial or financial relations, so that any profits that would be paid to one of the companies, but which have not accumulated as a result of these conditions, can be included in the profits of that business and be taxed accordingly. 3. A company in one state is not considered a stable institution in the other state solely because it operates in that other state through a broker, a representative of the General Commission or another authorized representative with independent status, provided that they act in due form. However, if the activities of such an agent are entirely or almost entirely intended for that undertaking, he is not considered an independent agent within the meaning of this paragraph if it is shown that the transactions between the agent and the entity were not conducted in a longer framework. 2. However, when an established resident of the Netherlands receives income or owns capital assets that, Article 6, paragraph 6 of Article 11 paragraph 7 of Article 12 paragraph 7 of Article 12, paragraph 7, Article 13, Article 14, paragraph 1, Article 1, paragraph 1, paragraph 1, paragraph 1, paragraph 1, paragraph 1, paragraph 1, Article 15, Article 16, paragraph 3 , Article 18, paragraph 3, Article 18, paragraph 3, of this agreement may be imposed in India and the Netherlands is covered in paragraph 1, by allowing a reduction in their tax, to exempt such income or capital from income or capital. These reductions are calculated in accordance with the provisions of the Dutch Double Taxation Prevention Act. To this end, these revenues or expenses are considered to be included in the total amount of return or capital expenses exempt from Dutch tax under these provisions.

b. in India: –income tax, including possible increases, –the Surtax, –the wealth tax (hereafter referred to as the “Indian tax”).



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