India and the United Arab Emirates (UAE) signed a protocol dated 26 March 2007, which will form part of the India-UAE tax treaty dated 29 April 1992. The following are the key provisions:
Resident
The protocol has amended the definition of the term "resident" under Article 4 of the tax treaty. The definition as provided for in the protocol is:
| - | with regard to India, a "resident" w… |