Personal scope of tax treaty: residents of one or both Contracting States covered to avoid double taxation. The treaty creates a bilateral framework to avoid double taxation and prevent fiscal evasion for taxes on income and capital, and the Central Government ... Summary
Personal scope of tax treaty: residents of one or both Contracting States covered to avoid double taxation.
The treaty creates a bilateral framework to avoid double taxation and prevent fiscal evasion for taxes on income and capital, and the Central Government has directed that its provisions be given effect in India. Article 1 specifies the personal scope: the Agreement applies to persons who are residents of one or both Contracting States, thereby identifying the taxpayers eligible for the treaty's allocation of taxing rights and relief mechanisms.
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