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Tax Treaty between India and Fiji has Entered into Force

On 15 May 2014, the income tax treaty between India and Fiji entered into force. The treaty was signed 30 January 2014, and is the first of its kind between the two countries.

Taxes Covered

The treaty covers Indian income tax and any tax surcharges, and Fijian income tax, withholding taxes and land sales tax.

Service PE

The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or engaged personnel for the same or connected project for a period or periods aggregating more than 182 days in any 12 month period.

Withholding Tax Rates

  • Dividends - 5%
  • Interest - 10%
  • Royalties and fees for technical services - 10%

Double Taxation Relief

Both countries apply the credit method for the elimination of double taxation.

Limitation on Benefits

The treaty includes a limitation on benefits article whereby the benefits of the treaty will not be available to a resident of either State if its affairs are arranged  in such a way that the main purpose or one of the main purposes was to obtain the benefits of the treaty.

The article also includes that any person, including legal entities, without bona fide business activities is not entitled to the benefits of the treaty.

Entry into Effect

The treaty applies in India from 1 April 2015, and in Fiji from 1 January 2015.

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