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of <h1>India-Austria Tax Convention Prevents Double Taxation on Income, Covers Profits, Royalties, Dividends, and More Since 1965.</h1> The Convention between the Republic of India and the Republic of Austria, effective from April 5, 1965, aims to prevent double taxation on income for residents of both countries. It covers various taxes, including income and corporation taxes in Austria and income tax, super-tax, and surcharge in India. The agreement defines key terms, establishes rules for taxing industrial and commercial profits, royalties, dividends, interest, and capital gains, and outlines conditions under which services, pensions, and annuities are taxed. It also provides guidelines for resolving double taxation disputes and ensures confidentiality in exchanging tax-related information. The Convention remains effective indefinitely unless terminated by either party.
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