India has concluded a comprehensive double taxation treaty with 88 countries, 85 of which have entered into force. [15] This means that there are agreed tax rates and jurisdictions for certain types of income to be collected in one country for a tax established in another country. Under India`s Income Tax Act 1961, there are two provisions, Section 90 and Section 91, which provide taxpayers with a special facility to protect them from double taxation. Section 90 (bilateral relief) applies to taxpayers who have paid tax to a country with which India has signed double taxation treaties, while Section 91 (unilateral relief) grants benefits to taxpayers who have paid taxes to a country with which India has not signed an agreement. Thus, India relieves both types of taxpayers. Prices vary from country to country. For example, the double taxation treaty with the United Kingdom provides for a period of 183 days during the German tax year (which corresponds to the calendar year); Thus, from 1 September to 31 May (9 months), a UK citizen could work in Germany and then apply to be exempt from German tax. Since double taxation treaties guarantee the protection of income from certain countries, DBA can either be comprehensive and cover all sources of income or be limited to certain areas, which involves the taxation of income from shipping, inheritance, air transport, etc. India currently has DTAAs with more than 80 countries, with plans to sign such contracts with other countries in the coming years. Australia, Canada, Germany, Mauritius, Singapore, Germany, the United Arab Emirates, the United Kingdom and the United States are among the countries with which it has concluded comprehensive agreements. The dialysis and transport test (DATT) is an accurate method of classifying the type of peritoneal transport for patients with continuous ambulatory peritoneal dialysis (CAPD) with a four-exchange regimen of 2 L/d. We investigated the accuracy of DATT to characterize the type of peritoneal transport in patients with a 2 L/d diet, which is the standard capd diet in Hong Kong Chinese.

We examined 189 adult patients with Chinese CAPD with a three-exchange prescription of 2 L/d. Patients who had an episode of peritonitis in the past 30 days were excluded. Standard peritoneal balance (PET) and DATT tests were performed on consecutive days. The correlation coefficients between the creatinine dialysate-plasma (D/P) ratios obtained for PET and DATT were 0.698 (P < 0.001). The type of peritoneal transport was classified according to the creatinine D/P reference values received from PET after 4 hours. If the result was compared to the type of transport classified by the DATT result using the derived linear regression formula, the Cohen-Kappa was 0.433 (95% confidence interval, 0.329 to 0.537), which could be considered a moderate concordance. For the classification of low-end pickup trucks, the specificity of DATT was 90.1% and the sensitivity was 72.3%. For the classification of carriers, the specificity of DATT was 96.6% and the sensitivity was 57.1%. DATT and PET reached a reasonable agreement on the classification of the type of peritoneal transport for Chinese CAPD patients who received a daily plan of three exchanges of 2 l/d. Although DATT may be less accurate for patients with CAPD with three daily exchanges, it remains a specific method of identifying low and high transporters..

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