Ch 4 · DTAA & International Taxation

📘 Core concepts

1. 1Double Taxation Avoidance Agreement: bilateral treaty under Sec 90/90A.
2. 2OECD Model & UN Model — India follows UN model (source country favoured).
3. 3Treaty override: Sec 90(2) — beneficial to assessee applies.
4. 4Permanent Establishment (PE): fixed place, service, agency, construction (varies by treaty).
5. 5Taxation of business income only if PE; dividend / interest / royalty / FTS at treaty rate.