---
title: "Double Taxation Avoidance Agreement (DTAA) — Definition"
description: "A Double Taxation Avoidance Agreement (DTAA) prevents double taxation on income, crucial for international trade and investment, especially for businesses."
url: "https://modeldiplomat.com/learn/glossary/double-taxation-avoidance-agreement"
---

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Model Diplomat Research Team · Last reviewed June 22, 2026

TL;DR

- A Double Taxation Avoidance Agreement is a bilateral tax treaty that allocates taxing rights between two states to prevent the same income from being taxed twice.
- What is the legal basis for DTAAs in India?
- How does a DTAA differ from a Tax Information Exchange Agreement (TIEA)?
- Can GAAR override a DTAA benefit?
- What documents must a non-resident furnish to claim DTAA benefits in India?

[Civil Service & Diplomatic Exams](https://modeldiplomat.com/learn/civil-services/glossary)Updated June 22, 2026

A Double Taxation Avoidance Agreement is a bilateral tax treaty that allocates taxing rights between two states to prevent the same income from being taxed twice.

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In May 2016 India and Mauritius signed a Protocol amending their DTAA to restore India's right to tax capital gains on shares acquired after 1 April 2017, ending decades of treaty-shopping concerns.

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