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Double Taxation
DTAA benefits, international tax planning, transfer pricing
What is Double Taxation?
📌 Overview
Double Taxation Avoidance Agreements (DTAA) prevent taxation of same income in two countries. HLAPL provides advisory on DTAA benefits, international tax planning, and transfer pricing compliance.
✅ Key Aspects
DTAA benefit claims, Tax residency certificate (TRC), Foreign tax credit, Permanent establishment issues, Transfer pricing compliance, International tax structuring, Withholding tax optimization.
⚖️ Legal Framework
Governed by Income Tax Act, 1961 (Section 90, 90A, 91) and bilateral DTAA treaties. HLAPL ensures optimal tax outcomes.
Important FAQs
❓ What are DTAA benefits for NRIs?
DTAA prevents double taxation on income earned in India and country of residence. HLAPL helps NRIs claim DTAA benefits and file tax returns.
❓ What is Tax Residency Certificate (TRC)?
TRC proves tax residency and is required to claim DTAA benefits. HLAPL assists in obtaining TRC from tax authorities.
❓ What is transfer pricing?
Transfer pricing governs pricing of cross-border transactions between associated enterprises. HLAPL ensures transfer pricing compliance.