Avoidance of double taxation: India-Fiji tax treaty allocates taxing rights, limits source withholding and enables mutual assistance. The India-Fiji tax convention allocates taxing rights between residence and source States for residents and specified taxes, defines residence and PE rules (including construction and service thresholds and agent attribution), and prescribes treatment and reduced source withholding ceilings for dividends, interest and royalties, subject to exceptions where income is effectively connected to a PE. It provides elimination of double taxation by credit, provisions on non discrimination, mutual agreement procedure, exchange of information with confidentiality limits, assistance in tax collection, limitation of benefits anti abuse rules, and rules on entry into force and termination.