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DTAA

Home Acts & Rules DTAA Comprehensive Agreement Bangladesh Chapters List This

Bangladesh

Chapter: I
SCOPE OF THE CONVENTION
Article 1 : Personal scope
Article 2 : Taxes covered
Chapter: II
DEFINITIONS
Article 3 : General definitions
Article 4 : Resident
Article 5 : Permanent establishment
Chapter: III
TAXATION OF INCOME
Article 6 : Income from immovable property
Article 7 : Business profits
Article 8 : Air transport
Article 9 : Shipping
Article 10 : Associated enterprises
Article 11 : Dividends
Article 12 : Interest
Article 13 : Royalties
Article 14 : Capital gains
Article 15 : Independent personal services
Article 16 : Dependent personal services
Article 17 : Director's fees
Article 18 : Entertainers and athletes
Article 19 : Non-governmental pensions
Article 20 : Government remuneration and pension
Article 21 : Students
Article 22 : Professors, teachers and researchers
Article 23 : Income of government and institutions
Article 24 : Income not expressly mentioned
Chapter: IV
METHOD FOR THE ELIMINATION OF DOUBLE TAXATION
Article 25 : Elimination of Double Taxation
Chapter: V
SPECIAL PROVISIONS
Article 26 : Non-discrimination
Article 27 : Mutual agreement procedure
Article 28 : Exchange of Information
Article 29 : Assistance in collection
Article 30 : Diplomatic and consular officials
Chapter: VI
FINAL PROVISIONS
Article 31 : Entry into force
Article 32 : Termination
PROTOCOL
Protocol : Protocol
 
 
 

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