Double Taxation Avoidance Agreement (DTAA)

Tax Glossary Definition

Double Taxation Avoidance Agreement (DTAA)

Double Taxation Avoidance Agreement (DTAA) – A treaty between two or more countries to prevent the same income from being taxed in both countries, either by providing tax credit or exemption.

Example: An NRI earning dividends from the USA can claim relief under the India–USA DTAA to avoid double taxation

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