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Australia / India · English

Australia–India 1991 Agreement

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Unreviewed · applicability unverified1991 source · 2011 Protocol / MLI not incorporated

Contents

ARTICLE 1 · Personal Scope

ARTICLE 2 · Taxes Covered

ARTICLE 3 · General Definitions

ARTICLE 4 · Residence

ARTICLE 5 · Permanent Establishment

ARTICLE 6 · Income from Real Property (Immovable Property)

ARTICLE 7 · Business Profits

ARTICLE 8 · Ships and Aircraft

ARTICLE 9 · Associated Enterprises

ARTICLE 10 · Dividends

ARTICLE 11 · Interest

ARTICLE 12 · Royalties

ARTICLE 13 · Alienation of Property

ARTICLE 14 · Independent Personal Services

ARTICLE 15 · Dependent Personal Services

ARTICLE 16 · Directors' Fees

ARTICLE 17 · Entertainers

ARTICLE 18 · Pensions and Annuities

ARTICLE 19 · Government Service

ARTICLE 20 · Professors and Teachers

ARTICLE 21 · Students and Trainees

ARTICLE 22 · Income Not Expressly Mentioned

ARTICLE 23 · Source of Income

ARTICLE 24 · Methods of Elimination of Double Taxation

ARTICLE 25 · Mutual Agreement Procedure

ARTICLE 26 · Exchange of Information

ARTICLE 27 · Diplomatic and Consular Officials

ARTICLE 28 · Entry into Force

ARTICLE 29 · Termination