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of <h1>India-Montenegro Double Taxation Avoidance Agreement Enforced Since 2008 to Foster Economic Cooperation and Prevent Double Taxation.</h1> The Double Taxation Avoidance Agreement (DTAA) between India and Montenegro, initially signed with Serbia and Montenegro on February 8, 2006, was adapted to Montenegro following its independence in June 2006. The agreement, effective from September 23, 2008, aims to prevent double taxation on income and capital, promoting economic cooperation. It applies to taxes on income and capital in both countries, including specific taxes in India and Montenegro. The agreement outlines definitions, tax rates, and conditions for various income sources, including dividends, interest, royalties, and capital gains, and includes provisions for mutual agreement procedures and information exchange.
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