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What is Article 7 of India-UAE tax treaty?

What is Article 7 of India-UAE tax treaty?

What is Article 7 of India-UAE tax treaty?

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Kanishka Jan. 31, 2018

Article 7 of India-UAE tax treaty deals with business income. As per Article 7, business income of a company situated in UAE and rendering services in India will be taxable in UAE only. In case UAE company has PE in India, then only business income derived by UAE company will be taxable in India but only to the extent of income derived from such PE.