India: New income tax treaty signed with Hong Kong | KPMG | GLOBAL
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India: New income tax treaty signed with Hong Kong

India: New income tax treaty signed with Hong Kong

Representatives of the governments of India and Hong Kong have signed a new income tax treaty.


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Once ratified and after its entry into force, the India-Hong Kong income tax treaty will address certain double taxation items and provide for the exchange of information between the two states. The treaty includes measures that describe, among other items:

  • The taxes covered; the definitions of “residence” and rules for permanent establishment; and rules for the treatment of business profits, income from shipping and air transport
  • The rates of withholding tax on payments of dividends, interest, royalties, and fees for technical services
  • The tax treatment of capital gains
  • Rules for both independent and dependent personal services
  • The method to eliminate double taxation
  • A limitation of  benefit (anti-avoidance rule)
  • Mutual agreement procedure


Read a March 2018 report [PDF 615 KB] prepared by the KPMG member firm in India

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