Double taxation avoidance: allocation of taxing rights between India and Germany via residence, permanent establishment and credit rules. The Agreement allocates taxing rights between India and the Federal Republic of Germany, defining covered taxes and persons, and treating residence and company residence rules. A permanent establishment concept determines source taxation of industrial or commercial profits, with arm's length attribution or reasonable estimation where necessary. Separate rules govern dividends, interest, immovable property, capital gains, shipping and air transport, and personal services with a 183 day temporary presence exception. Relief is effected by exclusion or by tax credit subject to specified minima; competent authorities may exchange confidential information and resolve cases by mutual agreement.