6.6. Double Taxation Agreements and Foreign Tax Implications

Bangladesh maintains active Double Taxation Agreements (DTAs) with over 40 countries, including the US, UK, Singapore, Japan, China, and India. These treaties ensure reduced withholding tax rates on cross-border dividends, royalties, and technical fees. Foreign companies must note that branch offices and liaison offices are subject to a standard 20% branch remittance tax upon the repatriation of local post-tax profits to their parent organizations.