Avoidance of double taxation: India-Ireland treaty allocates taxing rights and provides mechanisms to prevent fiscal evasion. The Convention allocates taxing rights between India and Ireland to prevent double taxation and fiscal evasion, applying to residents and specified taxes on income and capital gains, with detailed rules on residence, permanent establishment, allocation of business profits, special rules for dividends, interest, royalties, capital gains and personal services, and implementing mechanisms for elimination of double taxation, mutual agreement procedures, exchange of information and non discrimination, together with entry into force, temporal application and a Protocol clarifying partnership, insurance and collection assistance matters.