Double taxation avoidance between India and Myanmar: residence, permanent establishment rules and reduced source taxation for dividends, interest, royalties. Agreement sets rules to prevent double taxation between India and Myanmar: it applies to residents and taxes on income, defines residence tie-breakers, treats business profits as taxable in the resident State except for profits attributable to a permanent establishment in the source State (with arm's-length attribution and specified deductions), caps source taxation of dividends, interest and royalties when the beneficial owner is a resident of the other State, provides methods for elimination of double taxation by credits limited to the tax attributable to foreign-source income, establishes mutual agreement and exchange-of-information procedures, non-discrimination, a limitation-of-benefits rule, and entry-into-force and termination provisions, with a Protocol clarifying construction-site thresholds, profit attribution rules and future reviews of certain articles.