Taxpayer Identification Numbers (TIN) & DTAA

This document covers

1. Background
2. What is TIN?
3. What is DTAA?
4. List of countries with TIN & DTAA

1. Background

It's hard to understand how the income tax systems of many countries work because the rules are so complicated. If an Indian doesn't live in India but files their income tax returns there, they have to give their tax ID number and the place where they live.

Resident tax filers with foreign income need not to pay taxes double time in India and abroad for most countries and situations due to DTAA agreements. Tax IDs are important to disclose in Income Tax Returns (ITR) and are hard to remember.

For a long time, EZTax.in has been at the forefront of educating NRIs and foreign residents. It is also the leading portal for helping NRIs, expats, and foreign nationals pay their taxes legally. Since 2016, EZTax.in has helped NRIs, OCIs, PIOs, and foreigners from more than 39 countries.

Here is an attempt to list the countries, their TINs, and the DTAA deal links that go with them so that it is easy to find.

2. What is TIN?

The acronym for taxpayer identification number is TIN. It is utilized for tax purposes. Given that India employs a Permanent Account Number (PAN) for tax-related matters, every nation possesses an individual tax identification number (TIN).

3. What is DTAA?

DTAA means Double Taxation Avoidance Agreement. When the taxpayer is resident in one country but has a source of income situated in another country, it gives rise to possibility of Double Taxation. Double Taxation means taxing the same income twice in the hands of the taxpayer. It is universally accepted principal that the same income should not be taxed twice.

DTAA specifies the rules for taxation of income by the source country and residence country. Such rules are for various categories of income like salary, interest, dividend, remuneration, business, capital gains etc

In short DTAA means a treaty between 2 countries for granting of relief in respect of Income on which income tax has been paid in both countries or Income tax payable

India has DTAA with more than 80 countries around the world. The United States (USA), the United Kingdom (UK), the United Arab Emirates (UAE), Canada, Australia, Austria, Belgium, Colombia, Denmark, Finland, France, Germany, Hong Kong, Iceland, Ireland, Italy, Israel, Japan, Korea, Malaysia, the Netherlands, New Zealand, Norway, the Philippines, Poland, Qatar, Saudi Arabia, Singapore, Spain, Sri Lanka, Sweden, Switzerland, and Thailand are just a few of the countries that have signed the DTAA.

4. List of countries with TIN & DTAA

The below table guides the taxpayers in getting the correct tax identification number and refer the DTAA between India and the specific country.