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of <h1>DTAA Article 30: Excludes Luxembourg holding companies from tax agreement with India; impacts Indian residents' income and shares.</h1> Article 30 of the Double Tax Avoidance Agreement (DTAA) between India and Luxembourg excludes the application of the agreement to certain Luxembourg holding companies. Specifically, it does not apply to holding companies defined under Luxembourg's special laws, including the Act of July 31, 1929, and the Decree of December 17, 1938, or any similar provisions enacted afterward. The agreement also excludes income derived by Indian residents from these companies and any shares or capital rights in such companies owned by Indian residents.
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