DOUBLE TAXATION TREATIES AND THEIR ECONOMIC IMPACT

AUTHOR – ARUSHI SONKER* & DR. DEVENDRA SINGH**

* STUDENT AT AMITY LAW SCHOOL, NOIDA

** PROFESSOR AT AMITY LAW SCHOOL, NOIDA

BEST CITATION – ARUSHI SONKER & DR. DEVENDRA SINGH, CONSTITUTIONAL CONVENTIONS: AN EXPLORATORY STUDY IN THE LIGHT OF INDIAN CONSTITUTION SYSTEM, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (8) OF 2025, PG. 617-632, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

Double taxation occurs when income is taxed in two different jurisdictions, creating financial and administrative burdens for taxpayers. To address this issue, countries enter into Double Taxation Avoidance Agreements (DTAAs) to eliminate or reduce tax liabilities on cross-border income. This research paper explores the economic impact of DTAAs, with a specific focus on [US, UK, India, Singapore], analyzing their role in foreign direct investment (FDI), trade growth, and tax compliance. The study evaluates treaty benefits, challenges such as tax treaty abuse, and policy recommendations to optimize their effectiveness.

Key words:- DTAA, FDI ,OECD, ITC