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of <h1>India-USSR Double Taxation Agreement of 1988: Key Provisions on Business Profits, Dividends, and International Operations</h1> A double taxation agreement was signed on November 20, 1988, between the governments of India and the USSR. The agreement stipulates that business profits will be taxable in the other country only if a permanent establishment exists there. It allows mutual exemption for profits from international aircraft operations and partial exemption for shipping profits from third-country trade. Dividends, interest, royalties, and technical service fees will be taxed at concessional rates. India will use the credit method to avoid double taxation, while the USSR will follow its laws. This agreement aims to promote industrial growth and enhance export capabilities by encouraging technology and capital flow.
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