Regulatory Research
Double Taxation
Where a double taxation avoidance agreement applies, it determines how income arising in one jurisdiction is treated in the other.
Research coverage
01Residency determines scopeAn Indian resident is generally taxed on worldwide income. Tax residency is the starting point for any analysis.
02Rental incomeHow rental income arising from a UAE property is reported and treated.
03Capital gainsThe treatment of gains on the disposal of an overseas immovable property.
04Foreign asset disclosureDisclosure obligations that apply to foreign assets in the Indian income tax return.
Research in this area is being expanded. Published analysis will appear here as it is verified.
Sources
Last verified: September 2026