DTAA in Bangladesh: A Comprehensive Guide to Tax Treaties (2025)<\/title> <meta name=\"description\" content=\"An in-depth guide to Double Taxation Avoidance Agreements (DTAA) in Bangladesh. Understand Permanent Establishment (PE), tax relief methods, withholding tax rates, and the legal process for claiming benefits.\"> <meta name=\"keywords\" content=\"DTAA Bangladesh, Double Taxation Avoidance Agreement Bangladesh, Bangladesh tax treaty, Permanent Establishment Bangladesh, withholding tax rates Bangladesh, tax residency certificate, foreign investment Bangladesh, LegalSeba\"> <script src=\"https:\/\/cdn.tailwindcss.com\"><\/script> <script src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/Chart.js\/3.7.1\/chart.min.js\"><\/script> <link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\"> <link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin> <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700&display=swap\" rel=\"stylesheet\">     <\/p>\n<style> body { font-family: 'Inter', sans-serif; background-color: #f8fafc; } .nav-link { transition: color 0.3s ease, border-color 0.3s ease; padding-bottom: 8px; border-bottom: 2px solid transparent; } .nav-link:hover, .nav-link.active { color: #2563eb; border-bottom-color: #2563eb; } .country-card { transition: transform 0.2s ease-in-out, box-shadow 0.2s ease-in-out; } .country-card:hover { transform: translateY(-5px); box-shadow: 0 10px 15px -3px rgb(0 0 0 \/ 0.1), 0 4px 6px -4px rgb(0 0 0 \/ 0.1); } .step-circle { width: 60px; height: 60px; flex-shrink: 0; } .step-line { height: 2px; flex-grow: 1; } .modal { display: none; position: fixed; z-index: 50; left: 0; top: 0; width: 100%; height: 100%; overflow: auto; background-color: rgba(0,0,0,0.6); animation: fadeIn 0.3s; } .modal-content { animation: slideIn 0.3s; } @keyframes fadeIn { from {opacity: 0;} to {opacity: 1;} } @keyframes slideIn { from {transform: translateY(-20px);} to {transform: translateY(0);} } .chart-container { position: relative; width: 100%; max-width: 600px; margin-left: auto; margin-right: auto; height: 300px; max-height: 400px; } @media (min-width: 768px) { .chart-container { height: 350px; } } <\/style>\n<p><\/head><body class=\"text-slate-700\"> <\/p>\n<header class=\"bg-white\/90 backdrop-blur-md shadow-sm sticky top-0 z-40\"> <\/p>\n<nav class=\"container mx-auto px-6 py-4 flex justify-between items-center\"> <a href=\"#\" class=\"text-xl font-bold text-slate-800\">DTAA Bangladesh Guide<\/a> <\/p>\n<div class=\"hidden lg:flex items-center space-x-8\"> <a href=\"#dtaa-overview\" class=\"nav-link font-medium\">Overview<\/a> <a href=\"#pe-definition\" class=\"nav-link font-medium\">PE Definition<\/a> <a href=\"#relief-methods\" class=\"nav-link font-medium\">Relief Methods<\/a> <a href=\"#explorer\" class=\"nav-link font-medium\">Treaty Explorer<\/a> <a href=\"#legal-process\" class=\"nav-link font-medium\">Legal Process<\/a> <a href=\"#legalseba\" class=\"nav-link font-medium\">Expert Help<\/a> <\/div>\n<p> <\/p>\n<div class=\"lg:hidden\"> <select id=\"mobile-nav\" class=\"block w-full rounded-md border-gray-300 shadow-sm focus:border-indigo-300 focus:ring focus:ring-indigo-200 focus:ring-opacity-50\"><option value=\"#dtaa-overview\">Overview<\/option><option value=\"#pe-definition\">PE Definition<\/option><option value=\"#relief-methods\">Relief Methods<\/option><option value=\"#explorer\">Treaty Explorer<\/option><option value=\"#legal-process\">Legal Process<\/option><option value=\"#legalseba\">Expert Help<\/option> <\/select> <\/div>\n<p> <\/nav>\n<p> <\/header>\n<p> <main class=\"container mx-auto px-6\"> <\/p>\n<section id=\"introduction\" class=\"text-center py-16 md:py-24\"> <\/p>\n<h1 class=\"text-4xl md:text-6xl font-extrabold text-slate-900 mb-6 leading-tight\">Navigating Double Taxation in Bangladesh<\/h1>\n<p> <pee class=\"max-w-3xl mx-auto text-lg md:text-xl text-slate-600 leading-relaxed\"> A comprehensive guide to understanding and utilizing Double Taxation Avoidance Agreements (DTAAs) to optimize international business operations, attract foreign investment, and ensure tax compliance. <\/pee> <\/section>\n<p> <\/p>\n<section id=\"dtaa-overview\" class=\"py-16 md:py-24 border-t\"> <\/p>\n<div class=\"max-w-4xl mx-auto\"> <\/p>\n<h2 class=\"text-3xl md:text-4xl font-bold text-slate-900 text-center mb-12\">Understanding DTAAs in the Bangladesh Context<\/h2>\n<p> <\/p>\n<div class=\"space-y-6 text-lg text-slate-700 leading-relaxed\"> <pee>A Double Taxation Avoidance Agreement (DTAA) is a bilateral tax treaty signed between two countries to prevent the same income from being taxed twice. For Bangladesh, these agreements are a cornerstone of its international economic policy, designed to create a favorable and predictable tax environment for foreign investors and multinational corporations.<\/pee> <pee>The primary objectives of Bangladesh’s DTAAs, largely based on the UN and OECD Model Conventions, are:<\/pee> <\/p>\n<ul class=\"list-disc list-inside space-y-4 pl-4 bg-slate-50 p-6 rounded-lg\"> <\/p>\n<li><strong class=\"font-semibold text-slate-800\">Attracting Foreign Direct Investment (FDI):<\/strong> By providing tax certainty and reducing the tax burden, DTAAs make Bangladesh a more attractive destination for foreign capital and technology.<\/li>\n<p> <\/p>\n<li><strong class=\"font-semibold text-slate-800\">Preventing Fiscal Evasion:<\/strong> The agreements include provisions for the exchange of information between tax authorities, helping to curb tax evasion and avoidance.<\/li>\n<p> <\/p>\n<li><strong class=\"font-semibold text-slate-800\">Allocating Taxing Rights:<\/strong> DTAAs clearly define which country has the right to tax various types of income, such as profits, dividends, interest, royalties, and capital gains, preventing jurisdictional disputes.<\/li>\n<p> <\/p>\n<li><strong class=\"font-semibold text-slate-800\">Promoting Bilateral Trade:<\/strong> By removing tax impediments, these treaties facilitate the seamless flow of goods, services, and capital between Bangladesh and its partner countries.<\/li>\n<p> <\/ul>\n<p> <\/div>\n<p> <\/div>\n<p> <\/section>\n<p> <\/p>\n<section id=\"pe-definition\" class=\"py-16 md:py-24 border-t bg-white\"> <\/p>\n<div class=\"max-w-4xl mx-auto\"> <\/p>\n<h2 class=\"text-3xl md:text-4xl font-bold text-slate-900 text-center mb-12\">Defining Permanent Establishment (PE)<\/h2>\n<p> <\/p>\n<div class=\"space-y-6 text-lg text-slate-700 leading-relaxed\"> <pee>The concept of a Permanent Establishment (PE) is critical in DTAA interpretation. It determines whether a foreign company’s business profits are taxable in Bangladesh. If a foreign entity has a PE in Bangladesh, the profits attributable to that PE are subject to Bangladeshi corporate income tax. If no PE exists, the business profits are generally taxable only in the company’s country of residence.<\/pee> <pee>A PE can be constituted in several ways:<\/pee> <\/p>\n<div class=\"grid md:grid-cols-2 gap-8 mt-8\"> <\/p>\n<div class=\"bg-slate-50 p-6 rounded-lg border border-slate-200\"> <\/p>\n<h3 class=\"font-bold text-xl text-slate-800 mb-3\">1. Fixed Place PE<\/h3>\n<p> <pee>This is the most common form, referring to a fixed place of business. Examples include a place of management, a branch, an office, a factory, a workshop, or a mine\/oil well.<\/pee> <\/div>\n<p> <\/p>\n<div class=\"bg-slate-50 p-6 rounded-lg border border-slate-200\"> <\/p>\n<h3 class=\"font-bold text-xl text-slate-800 mb-3\">2. Agency PE<\/h3>\n<p> <pee>An Agency PE is created when a dependent agent acts on behalf of a foreign enterprise and habitually exercises authority to conclude contracts in Bangladesh in the name of that enterprise.<\/pee> <\/div>\n<p> <\/p>\n<div class=\"bg-slate-50 p-6 rounded-lg border border-slate-200\"> <\/p>\n<h3 class=\"font-bold text-xl text-slate-800 mb-3\">3. Service PE<\/h3>\n<p> <pee>This arises if a foreign enterprise provides services, including consultancy, in Bangladesh for a specified period (e.g., more than 183 days in a fiscal year) through its employees or other personnel.<\/pee> <\/div>\n<p> <\/p>\n<div class=\"bg-slate-50 p-6 rounded-lg border border-slate-200\"> <\/p>\n<h3 class=\"font-bold text-xl text-slate-800 mb-3\">PE Exclusions<\/h3>\n<p> <pee>Certain activities are specifically excluded from constituting a PE, such as using facilities for storage\/display of goods, or maintaining a fixed place of business solely for preparatory or auxiliary activities.<\/pee> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/section>\n<p> <\/p>\n<section id=\"relief-methods\" class=\"py-16 md:py-24 border-t\"> <\/p>\n<div class=\"max-w-4xl mx-auto\"> <\/p>\n<h2 class=\"text-3xl md:text-4xl font-bold text-slate-900 text-center mb-12\">Mechanisms for Tax Relief<\/h2>\n<p> <\/p>\n<div class=\"space-y-8 text-lg text-slate-700 leading-relaxed\"> <pee>DTAAs employ several methods to provide relief from double taxation:<\/pee> <\/p>\n<div> <\/p>\n<h3 class=\"font-bold text-2xl text-slate-800 mb-3\">1. Exemption Method<\/h3>\n<p> <pee>Under this method, the country of residence exempts the income earned in the source country from its tax base. For example, if a company resident in Country A (with a DTAA with Bangladesh) earns profits from a branch in Bangladesh, Country A will not tax those profits.<\/pee> <\/div>\n<p> <\/p>\n<div> <\/p>\n<h3 class=\"font-bold text-2xl text-slate-800 mb-3\">2. Credit Method<\/h3>\n<p> <pee>This is the most common method used in Bangladesh’s treaties. The country of residence taxes the foreign income but allows a deduction (credit) for the taxes already paid in the source country. <\/pee> <\/p>\n<div class=\"bg-blue-50 border border-blue-200 p-6 rounded-lg mt-4 text-base\"> <pee class=\"font-semibold\">Example:<\/pee> <pee>A Bangladeshi company receives BDT 100,000 in interest from a UK source, on which 10% tax (BDT 10,000) was paid in the UK. If the tax on this income in Bangladesh is 25% (BDT 25,000), Bangladesh will grant a tax credit of BDT 10,000. The company will only pay the difference of BDT 15,000 in Bangladesh.<\/pee> <\/div>\n<p> <\/div>\n<p> <\/p>\n<div> <\/p>\n<h3 class=\"font-bold text-2xl text-slate-800 mb-3\">3. Tax Sparing Credit<\/h3>\n<p> <pee>This is a special provision often included in treaties between developed and developing countries. If Bangladesh offers a tax holiday or incentive to a foreign investor (e.g., zero tax for 5 years), the investor’s home country will still grant a tax credit as if the full tax had been paid in Bangladesh. This preserves the benefit of the incentive for the investor.<\/pee> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/section>\n<p> <\/p>\n<section id=\"explorer\" class=\"py-16 md:py-24 border-t bg-white\"> <\/p>\n<div class=\"text-center mb-12\"> <\/p>\n<h2 class=\"text-3xl md:text-4xl font-bold text-slate-900\">Interactive Treaty Partner Explorer<\/h2>\n<p> <pee class=\"mt-4 text-lg text-slate-600 max-w-3xl mx-auto\">Bangladesh has an extensive network of DTAAs. Use the search bar to find a specific country and click to view key treaty dates and a comparison of standard vs. treaty-based withholding tax rates.<\/pee> <\/div>\n<p> <\/p>\n<div class=\"max-w-lg mx-auto mb-10\"> <input type=\"text\" id=\"country-search\" placeholder=\"Search for a country...\" class=\"w-full px-5 py-3 rounded-lg border border-slate-300 focus:outline-none focus:ring-2 focus:ring-blue-500 transition text-lg\"> <\/div>\n<p> <\/p>\n<div id=\"country-grid\" class=\"grid grid-cols-2 sm:grid-cols-3 md:grid-cols-4 lg:grid-cols-5 gap-6\"> <\/div>\n<p> <pee id=\"no-results\" class=\"text-center text-slate-500 hidden mt-8\">No matching countries found.<\/pee> <\/section>\n<p>  <\/p>\n<section id=\"legal-process\" class=\"py-16 md:py-24 border-t\"> <\/p>\n<div class=\"max-w-5xl mx-auto\"> <\/p>\n<h2 class=\"text-3xl md:text-4xl font-bold text-slate-900 text-center mb-12\">The Legal Process: A Step-by-Step Guide to Claiming Benefits<\/h2>\n<p> <pee class=\"mt-4 text-lg text-slate-600 max-w-3xl mx-auto text-center mb-16\">Claiming DTAA benefits requires a meticulous and compliant approach. The following steps outline the typical procedure for a foreign entity to avail reduced withholding tax rates in Bangladesh.<\/pee> <\/p>\n<div class=\"flex flex-col md:flex-row items-center justify-between space-y-8 md:space-y-0 md:space-x-4\"> <\/p>\n<div class=\"flex flex-col items-center text-center p-4\"> <\/p>\n<div class=\"step-circle bg-blue-600 text-white rounded-full flex items-center justify-center text-3xl font-bold mb-4 border-4 border-blue-200\">1<\/div>\n<p> <\/p>\n<h3 class=\"font-semibold text-xl text-slate-800\">Eligibility Assessment<\/h3>\n<p> <pee class=\"text-slate-600\">Verify that a DTAA exists and confirm your status as a tax resident of the partner country.<\/pee> <\/div>\n<p> <\/p>\n<div class=\"step-line bg-slate-300 hidden md:block\"><\/div>\n<p> <\/p>\n<div class=\"flex flex-col items-center text-center p-4\"> <\/p>\n<div class=\"step-circle bg-blue-600 text-white rounded-full flex items-center justify-center text-3xl font-bold mb-4 border-4 border-blue-200\">2<\/div>\n<p> <\/p>\n<h3 class=\"font-semibold text-xl text-slate-800\">Obtain TRC<\/h3>\n<p> <pee class=\"text-slate-600\">Secure a valid Tax Residency Certificate (TRC) from your home country’s tax authority.<\/pee> <\/div>\n<p> <\/p>\n<div class=\"step-line bg-slate-300 hidden md:block\"><\/div>\n<p> <\/p>\n<div class=\"flex flex-col items-center text-center p-4\"> <\/p>\n<div class=\"step-circle bg-blue-600 text-white rounded-full flex items-center justify-center text-3xl font-bold mb-4 border-4 border-blue-200\">3<\/div>\n<p> <\/p>\n<h3 class=\"font-semibold text-xl text-slate-800\">Submit Documents<\/h3>\n<p> <pee class=\"text-slate-600\">Provide the TRC and a no-PE declaration to the payer in Bangladesh before the payment is made.<\/pee> <\/div>\n<p> <\/p>\n<div class=\"step-line bg-slate-300 hidden md:block\"><\/div>\n<p> <\/p>\n<div class=\"flex flex-col items-center text-center p-4\"> <\/p>\n<div class=\"step-circle bg-blue-600 text-white rounded-full flex items-center justify-center text-3xl font-bold mb-4 border-4 border-blue-200\">4<\/div>\n<p> <\/p>\n<h3 class=\"font-semibold text-xl text-slate-800\">Compliance & Filing<\/h3>\n<p> <pee class=\"text-slate-600\">The payer withholds tax at the treaty rate and submits it to the NBR. Maintain records for audits.<\/pee> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/section>\n<p> <\/p>\n<section id=\"legalseba\" class=\"py-16 md:py-24 border-t bg-slate-50\"> <\/p>\n<div class=\"max-w-4xl mx-auto text-center\"> <\/p>\n<h2 class=\"text-3xl md:text-4xl font-bold text-slate-900 mb-6\">How LegalSeba LLP Can Assist You<\/h2>\n<p> <pee class=\"text-lg text-slate-600 leading-relaxed mb-10\"> Navigating the complexities of international tax law requires expert guidance. At LegalSeba LLP, our team of seasoned tax professionals provides end-to-end support to help you leverage DTAA benefits effectively and ensure full compliance. <\/pee> <\/p>\n<div class=\"text-left grid sm:grid-cols-2 gap-6 mb-12 text-slate-800\"> <\/p>\n<div class=\"bg-white p-4 rounded-lg border\">\u2713 Treaty Eligibility Analysis & Advisory<\/div>\n<p> <\/p>\n<div class=\"bg-white p-4 rounded-lg border\">\u2713 Assistance in Obtaining TRC<\/div>\n<p> <\/p>\n<div class=\"bg-white p-4 rounded-lg border\">\u2713 PE Risk Assessment & Mitigation<\/div>\n<p> <\/p>\n<div class=\"bg-white p-4 rounded-lg border\">\u2713 Liaising with the National Board of Revenue (NBR)<\/div>\n<p> <\/p>\n<div class=\"bg-white p-4 rounded-lg border\">\u2713 Withholding Tax Compliance and Filing<\/div>\n<p> <\/p>\n<div class=\"bg-white p-4 rounded-lg border\">\u2713 Structuring Cross-Border Transactions<\/div>\n<p> <\/div>\n<p> <\/p>\n<div class=\"bg-white p-8 rounded-2xl border shadow-sm flex flex-wrap justify-center items-center gap-8\"> <\/p>\n<div class=\"font-medium text-slate-700\"> <span class=\"block text-slate-500 text-sm\">Phone \/ WhatsApp<\/span> +8801753718223 <\/div>\n<p> <\/p>\n<div class=\"font-medium text-slate-700\"> <span class=\"block text-slate-500 text-sm\">Email<\/span> support@legalseba.com <\/div>\n<p> <a href=\"https:\/\/legalseba.com\/book-now\" target=\"_blank\" rel=\"noopener noreferrer\" class=\"bg-white text-blue-600 font-bold py-3 px-8 rounded-lg shadow-md hover:bg-slate-100 transition-transform transform hover:scale-105 border border-slate-300 hover:border-slate-400\"> Book A Meeting <\/a> <\/div>\n<p> <\/div>\n<p> <\/section>\n<p> <\/main> <\/p>\n<footer class=\"bg-slate-800 text-white mt-16\"> <\/p>\n<div class=\"container mx-auto px-6 py-8 text-center text-slate-400\"> <pee>© 2025 DTAA Bangladesh Guide. All Rights Reserved.<\/pee> <pee class=\"text-sm mt-2\">Disclaimer: This content is for informational purposes only and does not constitute legal or tax advice. Please consult with a qualified professional for advice tailored to your specific situation.<\/pee> <\/div>\n<p> <\/footer>\n<p> <\/p>\n<div id=\"country-modal\" class=\"modal\"> <\/p>\n<div class=\"modal-content bg-white w-11\/12 max-w-3xl mx-auto my-8 rounded-lg shadow-xl relative p-6 md:p-8\"> <button id=\"close-modal\" class=\"absolute top-4 right-4 text-slate-500 hover:text-slate-800 transition text-3xl leading-none\">×<\/button> <\/p>\n<div id=\"modal-body\"> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <script> document.addEventListener('DOMContentLoaded', () => { const treatyData = [ { name: 'Bahrain', code: 'bh', dividends: null, interest: null, royalties: null, signatureDate: '22-Dec-2015', effectiveDate: '09-Oct-2017' }, { name: 'Belarus', code: 'by', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Belgium', code: 'be', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Bhutan', code: 'bt', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Canada', code: 'ca', dividends: 15, interest: 15, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'China', code: 'cn', dividends: 10, interest: 10, royalties: 10, signatureDate: '12-Sep-1996', effectiveDate: 'Effective 1997' }, { name: 'Czech Republic', code: 'cz', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Denmark', code: 'dk', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'France', code: 'fr', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Germany', code: 'de', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Hong Kong', code: 'hk', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: '01-Jul-2024' }, { name: 'India', code: 'in', dividends: 15, interest: 10, royalties: 10, signatureDate: '1991 (Approx.)', effectiveDate: '27-May-1992' }, { name: 'Indonesia', code: 'id', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Iran', code: 'ir', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: '01-Jul-2023' }, { name: 'Italy', code: 'it', dividends: 15, interest: 15, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Japan', code: 'jp', dividends: 10, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'South Korea', code: 'kr', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Kuwait', code: 'kw', dividends: 10, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Malaysia', code: 'my', dividends: 15, interest: 15, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Maldives', code: 'mv', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Mauritius', code: 'mu', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Morocco', code: 'ma', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Myanmar', code: 'mm', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Nepal', code: 'np', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Netherlands', code: 'nl', dividends: 15, interest: 10, royalties: 10, signatureDate: '12-Mar-2024', effectiveDate: '01-Jul-2025' }, { name: 'Norway', code: 'no', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Pakistan', code: 'pk', dividends: 15, interest: 15, royalties: 12.5, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Philippines', code: 'ph', dividends: 15, interest: 15, royalties: 15, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Poland', code: 'pl', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Qatar', code: 'qa', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: '01-Jul-2025' }, { name: 'Romania', code: 'ro', dividends: 10, interest: 10, royalties: 12.5, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Saudi Arabia', code: 'sa', dividends: 10, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Singapore', code: 'sg', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Sri Lanka', code: 'lk', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Sweden', code: 'se', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Switzerland', code: 'ch', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Thailand', code: 'th', dividends: 15, interest: 15, royalties: 15, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Turkey', code: 'tr', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'UAE', code: 'ae', dividends: 10, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'United Kingdom', code: 'gb', dividends: 15, interest: 10, royalties: 10, signatureDate: '1979 (Approx.)', effectiveDate: '08-Jul-1980' }, { name: 'USA', code: 'us', dividends: 15, interest: 10, royalties: 10, signatureDate: '26-Sep-2004', effectiveDate: '07-Aug-2006' }, { name: 'Vietnam', code: 'vn', dividends: 15, interest: 15, royalties: 15, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, ]; const standardRates = { dividends: 20, interest: 20, royalties: 20 }; const countryGrid = document.getElementById('country-grid'); const countrySearch = document.getElementById('country-search'); const noResults = document.getElementById('no-results');  function renderCountries(filter = '') { countryGrid.innerHTML = ''; const filteredData = treatyData.filter(country => country.name.toLowerCase().includes(filter.toLowerCase()));  noResults.classList.toggle('hidden', filteredData.length > 0); filteredData.sort((a, b) => a.name.localeCompare(b.name)).forEach(country => { const card = document.createElement('div'); card.className = 'country-card bg-white p-4 rounded-lg shadow-sm cursor-pointer border border-slate-200 text-center'; card.dataset.country = country.name; card.innerHTML = `<img decoding=\"async\" src=\"https:\/\/flagcdn.com\/w80\/${country.code}.png\" alt=\"${country.name} Flag\" class=\"mx-auto h-12 mb-3\"><\/p>\n<h4 class=\"font-semibold 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{"id":856,"date":"2025-02-15T11:39:56","date_gmt":"2025-02-15T11:39:56","guid":{"rendered":"https:\/\/legalseba.com\/bd-articles\/?p=856"},"modified":"2025-10-13T08:31:58","modified_gmt":"2025-10-13T08:31:58","slug":"double-taxation-avoidance-procedure-in-bangaldesh","status":"publish","type":"post","link":"https:\/\/legalseba.com\/bd-articles\/double-taxation-avoidance-procedure-in-bangaldesh\/","title":{"rendered":"Double Taxation Avoidance Procedure in Bangaldesh"},"content":{"rendered":"

[et_pb_section fb_built=”1″ theme_builder_area=”post_content” _builder_version=”4.27.4″ _module_preset=”default”][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” theme_builder_area=”post_content”][et_pb_column _builder_version=”4.27.4″ _module_preset=”default” type=”4_4″ theme_builder_area=”post_content”][et_pb_code _builder_version=”4.27.4″ _module_preset=”default” theme_builder_area=”post_content” hover_enabled=”0″ sticky_enabled=”0″] DTAA in Bangladesh: A Comprehensive Guide to Tax Treaties (2025)<\/title> <meta name=\"description\" content=\"An in-depth guide to Double Taxation Avoidance Agreements (DTAA) in Bangladesh. Understand Permanent Establishment (PE), tax relief methods, withholding tax rates, and the legal process for claiming benefits.\"> <meta name=\"keywords\" content=\"DTAA Bangladesh, Double Taxation Avoidance Agreement Bangladesh, Bangladesh tax treaty, Permanent Establishment Bangladesh, withholding tax rates Bangladesh, tax residency certificate, foreign investment Bangladesh, LegalSeba\"> <script src=\"https:\/\/cdn.tailwindcss.com\"><\/script> <script src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/Chart.js\/3.7.1\/chart.min.js\"><\/script> <link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\"> <link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin> <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700&display=swap\" rel=\"stylesheet\">     <\/p>\n<style> body { font-family: 'Inter', sans-serif; background-color: #f8fafc; } .nav-link { transition: color 0.3s ease, border-color 0.3s ease; padding-bottom: 8px; border-bottom: 2px solid transparent; } .nav-link:hover, .nav-link.active { color: #2563eb; border-bottom-color: #2563eb; } .country-card { transition: transform 0.2s ease-in-out, box-shadow 0.2s ease-in-out; } .country-card:hover { transform: translateY(-5px); box-shadow: 0 10px 15px -3px rgb(0 0 0 \/ 0.1), 0 4px 6px -4px rgb(0 0 0 \/ 0.1); } .step-circle { width: 60px; height: 60px; flex-shrink: 0; } .step-line { height: 2px; flex-grow: 1; } .modal { display: none; position: fixed; z-index: 50; left: 0; top: 0; width: 100%; height: 100%; overflow: auto; background-color: rgba(0,0,0,0.6); animation: fadeIn 0.3s; } .modal-content { animation: slideIn 0.3s; } @keyframes fadeIn { from {opacity: 0;} to {opacity: 1;} } @keyframes slideIn { from {transform: translateY(-20px);} to {transform: translateY(0);} } .chart-container { position: relative; width: 100%; max-width: 600px; margin-left: auto; margin-right: auto; height: 300px; max-height: 400px; } @media (min-width: 768px) { .chart-container { height: 350px; } } <\/style>\n<p><\/head><body class=\"text-slate-700\"> <\/p>\n<header class=\"bg-white\/90 backdrop-blur-md shadow-sm sticky top-0 z-40\"> <\/p>\n<nav class=\"container mx-auto px-6 py-4 flex justify-between items-center\"> <a href=\"#\" class=\"text-xl font-bold text-slate-800\">DTAA Bangladesh Guide<\/a> <\/p>\n<div class=\"hidden lg:flex items-center space-x-8\"> <a href=\"#dtaa-overview\" class=\"nav-link font-medium\">Overview<\/a> <a href=\"#pe-definition\" class=\"nav-link font-medium\">PE Definition<\/a> <a href=\"#relief-methods\" class=\"nav-link font-medium\">Relief Methods<\/a> <a href=\"#explorer\" class=\"nav-link font-medium\">Treaty Explorer<\/a> <a href=\"#legal-process\" class=\"nav-link font-medium\">Legal Process<\/a> <a href=\"#legalseba\" class=\"nav-link font-medium\">Expert Help<\/a> <\/div>\n<p> <\/p>\n<div class=\"lg:hidden\"> <select id=\"mobile-nav\" class=\"block w-full rounded-md border-gray-300 shadow-sm focus:border-indigo-300 focus:ring focus:ring-indigo-200 focus:ring-opacity-50\"><option value=\"#dtaa-overview\">Overview<\/option><option value=\"#pe-definition\">PE Definition<\/option><option value=\"#relief-methods\">Relief Methods<\/option><option value=\"#explorer\">Treaty Explorer<\/option><option value=\"#legal-process\">Legal Process<\/option><option value=\"#legalseba\">Expert Help<\/option> <\/select> <\/div>\n<p> <\/nav>\n<p> <\/header>\n<p> <main class=\"container mx-auto px-6\"> <\/p>\n<section id=\"introduction\" class=\"text-center py-16 md:py-24\"> <\/p>\n<h1 class=\"text-4xl md:text-6xl font-extrabold text-slate-900 mb-6 leading-tight\">Navigating Double Taxation in Bangladesh<\/h1>\n<p> <pee class=\"max-w-3xl mx-auto text-lg md:text-xl text-slate-600 leading-relaxed\"> A comprehensive guide to understanding and utilizing Double Taxation Avoidance Agreements (DTAAs) to optimize international business operations, attract foreign investment, and ensure tax compliance. <\/pee> <\/section>\n<p> <\/p>\n<section id=\"dtaa-overview\" class=\"py-16 md:py-24 border-t\"> <\/p>\n<div class=\"max-w-4xl mx-auto\"> <\/p>\n<h2 class=\"text-3xl md:text-4xl font-bold text-slate-900 text-center mb-12\">Understanding DTAAs in the Bangladesh Context<\/h2>\n<p> <\/p>\n<div class=\"space-y-6 text-lg text-slate-700 leading-relaxed\"> <pee>A Double Taxation Avoidance Agreement (DTAA) is a bilateral tax treaty signed between two countries to prevent the same income from being taxed twice. For Bangladesh, these agreements are a cornerstone of its international economic policy, designed to create a favorable and predictable tax environment for foreign investors and multinational corporations.<\/pee> <pee>The primary objectives of Bangladesh’s DTAAs, largely based on the UN and OECD Model Conventions, are:<\/pee> <\/p>\n<ul class=\"list-disc list-inside space-y-4 pl-4 bg-slate-50 p-6 rounded-lg\"> <\/p>\n<li><strong class=\"font-semibold text-slate-800\">Attracting Foreign Direct Investment (FDI):<\/strong> By providing tax certainty and reducing the tax burden, DTAAs make Bangladesh a more attractive destination for foreign capital and technology.<\/li>\n<p> <\/p>\n<li><strong class=\"font-semibold text-slate-800\">Preventing Fiscal Evasion:<\/strong> The agreements include provisions for the exchange of information between tax authorities, helping to curb tax evasion and avoidance.<\/li>\n<p> <\/p>\n<li><strong class=\"font-semibold text-slate-800\">Allocating Taxing Rights:<\/strong> DTAAs clearly define which country has the right to tax various types of income, such as profits, dividends, interest, royalties, and capital gains, preventing jurisdictional disputes.<\/li>\n<p> <\/p>\n<li><strong class=\"font-semibold text-slate-800\">Promoting Bilateral Trade:<\/strong> By removing tax impediments, these treaties facilitate the seamless flow of goods, services, and capital between Bangladesh and its partner countries.<\/li>\n<p> <\/ul>\n<p> <\/div>\n<p> <\/div>\n<p> <\/section>\n<p> <\/p>\n<section id=\"pe-definition\" class=\"py-16 md:py-24 border-t bg-white\"> <\/p>\n<div class=\"max-w-4xl mx-auto\"> <\/p>\n<h2 class=\"text-3xl md:text-4xl font-bold text-slate-900 text-center mb-12\">Defining Permanent Establishment (PE)<\/h2>\n<p> <\/p>\n<div class=\"space-y-6 text-lg text-slate-700 leading-relaxed\"> <pee>The concept of a Permanent Establishment (PE) is critical in DTAA interpretation. It determines whether a foreign company’s business profits are taxable in Bangladesh. If a foreign entity has a PE in Bangladesh, the profits attributable to that PE are subject to Bangladeshi corporate income tax. If no PE exists, the business profits are generally taxable only in the company’s country of residence.<\/pee> <pee>A PE can be constituted in several ways:<\/pee> <\/p>\n<div class=\"grid md:grid-cols-2 gap-8 mt-8\"> <\/p>\n<div class=\"bg-slate-50 p-6 rounded-lg border border-slate-200\"> <\/p>\n<h3 class=\"font-bold text-xl text-slate-800 mb-3\">1. Fixed Place PE<\/h3>\n<p> <pee>This is the most common form, referring to a fixed place of business. Examples include a place of management, a branch, an office, a factory, a workshop, or a mine\/oil well.<\/pee> <\/div>\n<p> <\/p>\n<div class=\"bg-slate-50 p-6 rounded-lg border border-slate-200\"> <\/p>\n<h3 class=\"font-bold text-xl text-slate-800 mb-3\">2. Agency PE<\/h3>\n<p> <pee>An Agency PE is created when a dependent agent acts on behalf of a foreign enterprise and habitually exercises authority to conclude contracts in Bangladesh in the name of that enterprise.<\/pee> <\/div>\n<p> <\/p>\n<div class=\"bg-slate-50 p-6 rounded-lg border border-slate-200\"> <\/p>\n<h3 class=\"font-bold text-xl text-slate-800 mb-3\">3. Service PE<\/h3>\n<p> <pee>This arises if a foreign enterprise provides services, including consultancy, in Bangladesh for a specified period (e.g., more than 183 days in a fiscal year) through its employees or other personnel.<\/pee> <\/div>\n<p> <\/p>\n<div class=\"bg-slate-50 p-6 rounded-lg border border-slate-200\"> <\/p>\n<h3 class=\"font-bold text-xl text-slate-800 mb-3\">PE Exclusions<\/h3>\n<p> <pee>Certain activities are specifically excluded from constituting a PE, such as using facilities for storage\/display of goods, or maintaining a fixed place of business solely for preparatory or auxiliary activities.<\/pee> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/section>\n<p> <\/p>\n<section id=\"relief-methods\" class=\"py-16 md:py-24 border-t\"> <\/p>\n<div class=\"max-w-4xl mx-auto\"> <\/p>\n<h2 class=\"text-3xl md:text-4xl font-bold text-slate-900 text-center mb-12\">Mechanisms for Tax Relief<\/h2>\n<p> <\/p>\n<div class=\"space-y-8 text-lg text-slate-700 leading-relaxed\"> <pee>DTAAs employ several methods to provide relief from double taxation:<\/pee> <\/p>\n<div> <\/p>\n<h3 class=\"font-bold text-2xl text-slate-800 mb-3\">1. Exemption Method<\/h3>\n<p> <pee>Under this method, the country of residence exempts the income earned in the source country from its tax base. For example, if a company resident in Country A (with a DTAA with Bangladesh) earns profits from a branch in Bangladesh, Country A will not tax those profits.<\/pee> <\/div>\n<p> <\/p>\n<div> <\/p>\n<h3 class=\"font-bold text-2xl text-slate-800 mb-3\">2. Credit Method<\/h3>\n<p> <pee>This is the most common method used in Bangladesh’s treaties. The country of residence taxes the foreign income but allows a deduction (credit) for the taxes already paid in the source country. <\/pee> <\/p>\n<div class=\"bg-blue-50 border border-blue-200 p-6 rounded-lg mt-4 text-base\"> <pee class=\"font-semibold\">Example:<\/pee> <pee>A Bangladeshi company receives BDT 100,000 in interest from a UK source, on which 10% tax (BDT 10,000) was paid in the UK. If the tax on this income in Bangladesh is 25% (BDT 25,000), Bangladesh will grant a tax credit of BDT 10,000. The company will only pay the difference of BDT 15,000 in Bangladesh.<\/pee> <\/div>\n<p> <\/div>\n<p> <\/p>\n<div> <\/p>\n<h3 class=\"font-bold text-2xl text-slate-800 mb-3\">3. Tax Sparing Credit<\/h3>\n<p> <pee>This is a special provision often included in treaties between developed and developing countries. If Bangladesh offers a tax holiday or incentive to a foreign investor (e.g., zero tax for 5 years), the investor’s home country will still grant a tax credit as if the full tax had been paid in Bangladesh. This preserves the benefit of the incentive for the investor.<\/pee> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/section>\n<p> <\/p>\n<section id=\"explorer\" class=\"py-16 md:py-24 border-t bg-white\"> <\/p>\n<div class=\"text-center mb-12\"> <\/p>\n<h2 class=\"text-3xl md:text-4xl font-bold text-slate-900\">Interactive Treaty Partner Explorer<\/h2>\n<p> <pee class=\"mt-4 text-lg text-slate-600 max-w-3xl mx-auto\">Bangladesh has an extensive network of DTAAs. Use the search bar to find a specific country and click to view key treaty dates and a comparison of standard vs. treaty-based withholding tax rates.<\/pee> <\/div>\n<p> <\/p>\n<div class=\"max-w-lg mx-auto mb-10\"> <input type=\"text\" id=\"country-search\" placeholder=\"Search for a country...\" class=\"w-full px-5 py-3 rounded-lg border border-slate-300 focus:outline-none focus:ring-2 focus:ring-blue-500 transition text-lg\"> <\/div>\n<p> <\/p>\n<div id=\"country-grid\" class=\"grid grid-cols-2 sm:grid-cols-3 md:grid-cols-4 lg:grid-cols-5 gap-6\"> <\/div>\n<p> <pee id=\"no-results\" class=\"text-center text-slate-500 hidden mt-8\">No matching countries found.<\/pee> <\/section>\n<p>  <\/p>\n<section id=\"legal-process\" class=\"py-16 md:py-24 border-t\"> <\/p>\n<div class=\"max-w-5xl mx-auto\"> <\/p>\n<h2 class=\"text-3xl md:text-4xl font-bold text-slate-900 text-center mb-12\">The Legal Process: A Step-by-Step Guide to Claiming Benefits<\/h2>\n<p> <pee class=\"mt-4 text-lg text-slate-600 max-w-3xl mx-auto text-center mb-16\">Claiming DTAA benefits requires a meticulous and compliant approach. The following steps outline the typical procedure for a foreign entity to avail reduced withholding tax rates in Bangladesh.<\/pee> <\/p>\n<div class=\"flex flex-col md:flex-row items-center justify-between space-y-8 md:space-y-0 md:space-x-4\"> <\/p>\n<div class=\"flex flex-col items-center text-center p-4\"> <\/p>\n<div class=\"step-circle bg-blue-600 text-white rounded-full flex items-center justify-center text-3xl font-bold mb-4 border-4 border-blue-200\">1<\/div>\n<p> <\/p>\n<h3 class=\"font-semibold text-xl text-slate-800\">Eligibility Assessment<\/h3>\n<p> <pee class=\"text-slate-600\">Verify that a DTAA exists and confirm your status as a tax resident of the partner country.<\/pee> <\/div>\n<p> <\/p>\n<div class=\"step-line bg-slate-300 hidden md:block\"><\/div>\n<p> <\/p>\n<div class=\"flex flex-col items-center text-center p-4\"> <\/p>\n<div class=\"step-circle bg-blue-600 text-white rounded-full flex items-center justify-center text-3xl font-bold mb-4 border-4 border-blue-200\">2<\/div>\n<p> <\/p>\n<h3 class=\"font-semibold text-xl text-slate-800\">Obtain TRC<\/h3>\n<p> <pee class=\"text-slate-600\">Secure a valid Tax Residency Certificate (TRC) from your home country’s tax authority.<\/pee> <\/div>\n<p> <\/p>\n<div class=\"step-line bg-slate-300 hidden md:block\"><\/div>\n<p> <\/p>\n<div class=\"flex flex-col items-center text-center p-4\"> <\/p>\n<div class=\"step-circle bg-blue-600 text-white rounded-full flex items-center justify-center text-3xl font-bold mb-4 border-4 border-blue-200\">3<\/div>\n<p> <\/p>\n<h3 class=\"font-semibold text-xl text-slate-800\">Submit Documents<\/h3>\n<p> <pee class=\"text-slate-600\">Provide the TRC and a no-PE declaration to the payer in Bangladesh before the payment is made.<\/pee> <\/div>\n<p> <\/p>\n<div class=\"step-line bg-slate-300 hidden md:block\"><\/div>\n<p> <\/p>\n<div class=\"flex flex-col items-center text-center p-4\"> <\/p>\n<div class=\"step-circle bg-blue-600 text-white rounded-full flex items-center justify-center text-3xl font-bold mb-4 border-4 border-blue-200\">4<\/div>\n<p> <\/p>\n<h3 class=\"font-semibold text-xl text-slate-800\">Compliance & Filing<\/h3>\n<p> <pee class=\"text-slate-600\">The payer withholds tax at the treaty rate and submits it to the NBR. Maintain records for audits.<\/pee> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/section>\n<p> <\/p>\n<section id=\"legalseba\" class=\"py-16 md:py-24 border-t bg-slate-50\"> <\/p>\n<div class=\"max-w-4xl mx-auto text-center\"> <\/p>\n<h2 class=\"text-3xl md:text-4xl font-bold text-slate-900 mb-6\">How LegalSeba LLP Can Assist You<\/h2>\n<p> <pee class=\"text-lg text-slate-600 leading-relaxed mb-10\"> Navigating the complexities of international tax law requires expert guidance. At LegalSeba LLP, our team of seasoned tax professionals provides end-to-end support to help you leverage DTAA benefits effectively and ensure full compliance. <\/pee> <\/p>\n<div class=\"text-left grid sm:grid-cols-2 gap-6 mb-12 text-slate-800\"> <\/p>\n<div class=\"bg-white p-4 rounded-lg border\">\u2713 Treaty Eligibility Analysis & Advisory<\/div>\n<p> <\/p>\n<div class=\"bg-white p-4 rounded-lg border\">\u2713 Assistance in Obtaining TRC<\/div>\n<p> <\/p>\n<div class=\"bg-white p-4 rounded-lg border\">\u2713 PE Risk Assessment & Mitigation<\/div>\n<p> <\/p>\n<div class=\"bg-white p-4 rounded-lg border\">\u2713 Liaising with the National Board of Revenue (NBR)<\/div>\n<p> <\/p>\n<div class=\"bg-white p-4 rounded-lg border\">\u2713 Withholding Tax Compliance and Filing<\/div>\n<p> <\/p>\n<div class=\"bg-white p-4 rounded-lg border\">\u2713 Structuring Cross-Border Transactions<\/div>\n<p> <\/div>\n<p> <\/p>\n<div class=\"bg-white p-8 rounded-2xl border shadow-sm flex flex-wrap justify-center items-center gap-8\"> <\/p>\n<div class=\"font-medium text-slate-700\"> <span class=\"block text-slate-500 text-sm\">Phone \/ WhatsApp<\/span> +8801753718223 <\/div>\n<p> <\/p>\n<div class=\"font-medium text-slate-700\"> <span class=\"block text-slate-500 text-sm\">Email<\/span> support@legalseba.com <\/div>\n<p> <a href=\"https:\/\/legalseba.com\/book-now\" target=\"_blank\" rel=\"noopener noreferrer\" class=\"bg-white text-blue-600 font-bold py-3 px-8 rounded-lg shadow-md hover:bg-slate-100 transition-transform transform hover:scale-105 border border-slate-300 hover:border-slate-400\"> Book A Meeting <\/a> <\/div>\n<p> <\/div>\n<p> <\/section>\n<p> <\/main> <\/p>\n<footer class=\"bg-slate-800 text-white mt-16\"> <\/p>\n<div class=\"container mx-auto px-6 py-8 text-center text-slate-400\"> <pee>© 2025 DTAA Bangladesh Guide. All Rights Reserved.<\/pee> <pee class=\"text-sm mt-2\">Disclaimer: This content is for informational purposes only and does not constitute legal or tax advice. Please consult with a qualified professional for advice tailored to your specific situation.<\/pee> <\/div>\n<p> <\/footer>\n<p> <\/p>\n<div id=\"country-modal\" class=\"modal\"> <\/p>\n<div class=\"modal-content bg-white w-11\/12 max-w-3xl mx-auto my-8 rounded-lg shadow-xl relative p-6 md:p-8\"> <button id=\"close-modal\" class=\"absolute top-4 right-4 text-slate-500 hover:text-slate-800 transition text-3xl leading-none\">×<\/button> <\/p>\n<div id=\"modal-body\"> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <script> document.addEventListener('DOMContentLoaded', () => { const treatyData = [ { name: 'Bahrain', code: 'bh', dividends: null, interest: null, royalties: null, signatureDate: '22-Dec-2015', effectiveDate: '09-Oct-2017' }, { name: 'Belarus', code: 'by', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Belgium', code: 'be', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Bhutan', code: 'bt', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Canada', code: 'ca', dividends: 15, interest: 15, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'China', code: 'cn', dividends: 10, interest: 10, royalties: 10, signatureDate: '12-Sep-1996', effectiveDate: 'Effective 1997' }, { name: 'Czech Republic', code: 'cz', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Denmark', code: 'dk', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'France', code: 'fr', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Germany', code: 'de', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Hong Kong', code: 'hk', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: '01-Jul-2024' }, { name: 'India', code: 'in', dividends: 15, interest: 10, royalties: 10, signatureDate: '1991 (Approx.)', effectiveDate: '27-May-1992' }, { name: 'Indonesia', code: 'id', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Iran', code: 'ir', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: '01-Jul-2023' }, { name: 'Italy', code: 'it', dividends: 15, interest: 15, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Japan', code: 'jp', dividends: 10, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'South Korea', code: 'kr', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Kuwait', code: 'kw', dividends: 10, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Malaysia', code: 'my', dividends: 15, interest: 15, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Maldives', code: 'mv', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Mauritius', code: 'mu', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Morocco', code: 'ma', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Myanmar', code: 'mm', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Nepal', code: 'np', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Netherlands', code: 'nl', dividends: 15, interest: 10, royalties: 10, signatureDate: '12-Mar-2024', effectiveDate: '01-Jul-2025' }, { name: 'Norway', code: 'no', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Pakistan', code: 'pk', dividends: 15, interest: 15, royalties: 12.5, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Philippines', code: 'ph', dividends: 15, interest: 15, royalties: 15, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Poland', code: 'pl', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Qatar', code: 'qa', dividends: null, interest: null, royalties: null, signatureDate: 'N\/A', effectiveDate: '01-Jul-2025' }, { name: 'Romania', code: 'ro', dividends: 10, interest: 10, royalties: 12.5, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Saudi Arabia', code: 'sa', dividends: 10, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Singapore', code: 'sg', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Sri Lanka', code: 'lk', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Sweden', code: 'se', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Switzerland', code: 'ch', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Thailand', code: 'th', dividends: 15, interest: 15, royalties: 15, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'Turkey', code: 'tr', dividends: 15, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'UAE', code: 'ae', dividends: 10, interest: 10, royalties: 10, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, { name: 'United Kingdom', code: 'gb', dividends: 15, interest: 10, royalties: 10, signatureDate: '1979 (Approx.)', effectiveDate: '08-Jul-1980' }, { name: 'USA', code: 'us', dividends: 15, interest: 10, royalties: 10, signatureDate: '26-Sep-2004', effectiveDate: '07-Aug-2006' }, { name: 'Vietnam', code: 'vn', dividends: 15, interest: 15, royalties: 15, signatureDate: 'N\/A', effectiveDate: 'N\/A' }, ]; const 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