Double taxation avoidance for residents under India-Luxembourg tax treaty applies to withholding and other taxes from treaty effect. The notification gives domestic effect to the India-Luxembourg Agreement and Protocol, directing that treaty provisions govern taxes withheld at source for income derived on or after the taxable year following the treaty's entry into force, and that other taxes on income and on capital be governed for taxable years beginning on or after that same taxable year; the Agreement applies to persons who are residents of one or both Contracting States and is aimed at avoiding double taxation and preventing fiscal evasion.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Double taxation avoidance for residents under India-Luxembourg tax treaty applies to withholding and other taxes from treaty effect.
The notification gives domestic effect to the India-Luxembourg Agreement and Protocol, directing that treaty provisions govern taxes withheld at source for income derived on or after the taxable year following the treaty's entry into force, and that other taxes on income and on capital be governed for taxable years beginning on or after that same taxable year; the Agreement applies to persons who are residents of one or both Contracting States and is aimed at avoiding double taxation and preventing fiscal evasion.
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