Avoidance of double taxation: treaty allocates taxing rights, PE attribution, and methods to eliminate double taxation for residents. Convention between India and the United Arab Republic to avoid double taxation on income: applies to residents and taxes on income (including successor similar taxes); defines residence, company, enterprise and competent authority; establishes a permanent establishment concept with inclusions/exclusions and agent rules; allocates taxation of business profits to the State of residence unless attributable to a PE in the other State and prescribes profit attribution principles; treats immovable property, capital gains, dividends, interest, royalties and specific personal service categories with distinct taxing rights; provides exemption or credit methods to eliminate double taxation; mandates mutual agreement procedures and exchange of information; includes entry into force, transitional provisions for air transport and termination rules.