The income tax treaty between India and Bhutan entered into force on 17 July 2014. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Indian income tax and any tax surcharges, and Bhutanese income tax and any tax surcharges.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State furnishes services in the other State through employees or other engaged …