DTAC modifications between India & the Netherlands

DTAC: Double Taxation Avoidance Convention

Both India and the Netherlands have concluded a Protocol to amend the Article 26 of the DTAC concerning exchange of information to bring it in line with international standards.

What does this article 26 of DTAC relates to?

  • Article 26 (Exchange of Information) of the DTAC deals with sharing of information between the signatories.

Article 26 of DTAC has been amended to:

  • facilitate sharing of bank details and tax-related information
  • allow use of information for non-tax purpose if allowed under the domestic laws of both the countries

India has inked Double Tax Avoidance Agreements (DTAA) with 82 countries and is in the process of modifying the agreements in line with the international norms. Amidst the key countries, India has already amended DTTA with Switzerland, Australia and Singapore. The talks for amending the pact with Mauritius are on.



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