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    Submitted By:: Taxation Law

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    shanika
    This document provides an overview of a research project on double taxation avoidance agreements (DTAAs) in India. It will examine how DTAAs work to prevent double taxation, where taxpayers pay tax in both their country of residence and the source country. It will also explore potential misuses of DTAAs, such as double non-taxation and treaty shopping. The research will analyze relevant provisions in India's Income Tax Act of 1961 and jurisdictional issues. Through secondary research methods, the project aims to understand the concept and necessity of DTAAs as well as their history and how they function in India.

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    Submitted By:: Taxation Law

    Uploaded by

    shanika
    110 views3 pages
    This document provides an overview of a research project on double taxation avoidance agreements (DTAAs) in India. It will examine how DTAAs work to prevent double taxation, where taxpayers pay tax in both their country of residence and the source country. It will also explore potential misuses of DTAAs, such as double non-taxation and treaty shopping. The research will analyze relevant provisions in India's Income Tax Act of 1961 and jurisdictional issues. Through secondary research methods, the project aims to understand the concept and necessity of DTAAs as well as their history and how they function in India.

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    DTAA

    Original Title

    Taxation Interim

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    This document provides an overview of a research project on double taxation avoidance agreements (DTAAs) in India. It will examine how DTAAs work to prevent double taxation, where taxpayers pay tax in both their country of residence and the source country. It will also explore potential misuses of DTAAs, such as double non-taxation and treaty shopping. The research will analyze relevant provisions in India's Income Tax Act of 1961 and jurisdictional issues. Through secondary research methods, the project aims to understand the concept and necessity of DTAAs as well as their history and how they function in India.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    110 views3 pages

    Submitted By:: Taxation Law

    Uploaded by

    shanika
    This document provides an overview of a research project on double taxation avoidance agreements (DTAAs) in India. It will examine how DTAAs work to prevent double taxation, where taxpayers pay tax in both their country of residence and the source country. It will also explore potential misuses of DTAAs, such as double non-taxation and treaty shopping. The research will analyze relevant provisions in India's Income Tax Act of 1961 and jurisdictional issues. Through secondary research methods, the project aims to understand the concept and necessity of DTAAs as well as their history and how they function in India.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 3

    TAXATION LAW

    DOUBLE TAXATION AVOIDANCE AGREEMENTS IN


    INDIA

    Submitted by:

    RUSHI KUNKUPUDI (16010324358)

    SHANIKA GOEL (16010324366)

    DIVISION: ‘D’

    BBA LLB (2016-2021)

    Symbiosis Law School, Hyderabad

    In March, 2019
    Under the guidance of

    A. Chandrasekhar
    Assistant Professor
    Symbiosis Law School, Hyderabad
    ABSTRACT:
    The double taxation avoidance agreement is an agreement, which helps the taxpayer to
    get relief from double taxation on the same income. If India has signed any double
    taxation agreement with any foreign country; it’s meant that the taxpayer of those
    countries does not have to pay the tax on the same income in both the countries. So,
    double taxation avoidance agreement is a useful tool which helps the taxpayer to avoid
    “double taxation”. In a case if the two countries do not sign any DTAA then the assess
    has to pay tax in both the state i.e. the country of his residence as well as the source
    country, this is why double taxation avoidance is so much important. In this project I will
    make a detail study on double taxation avoidance agreement in India.

    RESEARCH QUESTIONS:

     What is the necessity of double taxation avoidance agreement and how DTAA
    works in India?
     What are the misuse of Double Taxation Avoidance Agreement?

    OBJECTIVES:

    The objectives of the project are:

     To understand the meaning and the concept of DTAA.


     To understand the necessity of a double taxation avoidance agreement
     To conduct a detailed study on the history and background of the double taxation
    avoidance agreement.
     To identify the misuses of a DTAA.

    METHODOLOGY:

    There is one types of method in doing this research:-

    Doctrinal research (secondary method)


    To study this project, I used both these methods to collect data. This method is an indirect
    method which is collected from books, internet sources, journals etc.

    LITERARY REVIW:

    I will divide this project into seven chapters. In first chapter there will be introduction,
    research objective. In Second chapter I will make a detail study on double taxation
    avoidance agreement wherein I will discuss the meaning and the concept of double
    taxation and also the importance of double taxation avoidance agreement. In third chapter
    there will be a detailed study on the history and background of the double taxation
    avoidance agreement. In next chapter I will analyse those provisions of income tax act,
    1961, which are dealing with double taxation and will try to find out whether it is conflict
    with double taxation avoidance agreement or not. In 5th chapter I will discuss
    jurisdictional issue regarding double taxation avoidance. In chapter six, I will make a
    detail analysis on how double taxation avoidance agreement works in India. In chapter
    seven I will discuss about the misuse of DTAA where I will analyse double non taxation
    and treaty shopping. Finally, in the last chapter will be consisted of conclusion and
    suggestion part.

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