Double taxation avoidance: treaty with Uruguay applies to residents and is given domestic effect, implementing treaty tax rules. The Government of India has notified that the Agreement between India and Uruguay for the avoidance of double taxation and the prevention of fiscal evasion shall be given effect in India from the stated implementation date; the Agreement applies to persons who are residents of one or both Contracting States and brings treaty rules on residence, allocation of taxing rights and anti-evasion measures into operation domestically.