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Japan - India Tax Treaty (as amended through 2015 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Taxes Covered

(1) The taxes which are the subject of this Convention are:

  • (a) In Japan:
    • (i) the income-tax; and
    • (ii) the corporation tax
  • (hereinafter referred to as "Japanese tax");
  • (b) In India:
    • (i) the income-tax including any surcharge thereon
  • (hereinafter referred to as "Indian tax").

(2) This Convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of those referred to in paragraph 1. The competent authorities of the Contracting Slates shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.