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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India-Austria Agreement to Avoid Double Taxation on Income, Including Business Profits and Royalties, Effective Since 2001.</h1> The agreement between the Republic of India and the Republic of Austria aims to avoid double taxation and prevent fiscal evasion concerning income taxes. It covers residents of both countries, detailing applicable taxes, definitions, and conditions for various income types such as business profits, dividends, interest, royalties, and fees for technical services. The convention outlines the methods for eliminating double taxation, ensuring non-discrimination, and facilitating mutual agreement procedures and information exchange. It entered into force on September 5, 2001, replacing the previous 1963 agreement, and includes provisions for termination and diplomatic notification.
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