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of <h1>India-Luxembourg Pact Prevents Double Taxation, Evasion; Effective April 1, 2010, Covers Business Profits, Dividends, and More.</h1> An agreement between India and Luxembourg, signed on June 2, 2008, aims to prevent double taxation and fiscal evasion concerning income and capital taxes. Effective from April 1, 2010, in India, the agreement outlines tax liabilities for residents of either country and covers various income categories, including business profits, dividends, interest, royalties, and capital gains. It includes provisions for eliminating double taxation, non-discrimination, and mutual assistance in tax collection. The agreement also addresses the exchange of information and assistance in tax collection, with specific conditions for its application and termination.
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