Withholding Tax Comparision Tool

Withholding tax on International Transactions need a precise assessment of the DTAA's of the countries involved. DTAA's is mandatory to refer, to assess the nature of the transaction and categorisation, identify the applicable rate, right of the country to tax the same, the percentage of beneficiary's share and other related aspects. India has DTAAs with more than 90 countries and many of them have been amended from time to time.

Withholding Tax Comparison Tool assists with all relevant information, as provided in the Double Taxation Avoidance Agreement for Interest, Dividend, Royalty, Fees for Technical Services and others. It provides elemental data for the appropriate categorisation with regard to the payment type, the applicable tax rate, right of state to tax, tax credit availability, presence of make available clause, etc. This tool not only juxtapose the issue(s) w.r.t. the withholding tax for two or more countries but also provides the solution for a single issue of a country for one payment category.

The main objective of this Practice Tool is to compare the gist of legislation in respect of withholding tax as provided under DTAAs of more than 90 countries.

This tool provides:

  • Relevant information on Interest, Income from Debt- Claims, Dividend, Royalty, Fees for Technical Services and Fees for Included Services.

  • Issues addressed with up-to-date DTAAs.

  • Comparison of two or more payment categories and issues related for more than one country


It is a valuable tool for the professionals involved in structuring and authorising the International Transactions and are dealing with payment made to non- residents for their organisation or for their clients.

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