Country | Summary | Signature | Entry into Force | Effective Date | Status |
Bilateral Double Taxation Avoidance Agreements | |||||
United Arab Emirates | Double Tax Avoidance Agreement | 17-Oct-17 | 21-Jun-18 | 01-Jan-17 | In Force |
India | Air Transport Agreement between Maldives and India | 11-Apr-16 | 01-Aug-16 | 01-Jan-17 | In Force |
Bangladesh | Double Tax Avoidance Agreement | 23-Dec-21 | Awaiting Notification | Awaiting Notification | To be Enforced |
Multilateral Double Taxation Avoidance Agreement | |||||
SAARC | SAARC Limited Multilateral Agreement on Avoidance of Double Taxation | 13-Nov-05 | 19-Apr-10 | 01-Jan12 | In Force |
SAARC | Amendment to SAARC Limited Multilateral Agreement on Avoidance of Double Taxation | 13-Nov-05 | 19-Apr-10 | 01-Jan12 | In Force |
Tax Information Exchange Agreements | |||||
India | Agreement for Exchange of Information with Respect to Taxes | 11-Apr-16 | 01-Aug-16 | 01-Aug-16 | In Froce |
Mutual Administrative Assistance in Tax Matters | |||||
Multilateral | Convention on Mutual Administrative Assistance in Tax Matters | 11-Aug-21 | 01-Dec-21 | 01-Jan-22 | In Force |
Multilateral Framework Agreement | |||||
Multilateral | Multilateral Competent Authority Agreement on Automatic Exchange of Country-by-Country Reports | 12-Aug-21 | 01-Dec-21 | 01-Jan-22 | In Force |
Multilateral | Multilateral Competent Authority Agreement on Automatic Exchange of Financial Accounting Information | 12-Aug-21 | 01-Dec-21 | 01-Jan-21 | In Force |
For details regarding exemptions granted to non-resident airlines and shipping operators under Section 12(k) of the Income Tax Act, please click here.