Double tax avoidance: bilateral tax treaty provisions implemented domestically, giving effect to treaty rights and obligations. The Central Government has directed that all provisions of the bilateral Agreement and Protocol to avoid double taxation and prevent fiscal evasion be given effect domestically under the authority of section 90 of the Income-tax Act, following entry into force after required notifications. The Agreement applies to persons who are residents of one or both Contracting States and aims to eliminate double taxation, prevent fiscal evasion and promote economic cooperation.
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 tax avoidance: bilateral tax treaty provisions implemented domestically, giving effect to treaty rights and obligations.
The Central Government has directed that all provisions of the bilateral Agreement and Protocol to avoid double taxation and prevent fiscal evasion be given effect domestically under the authority of section 90 of the Income-tax Act, following entry into force after required notifications. The Agreement applies to persons who are residents of one or both Contracting States and aims to eliminate double taxation, prevent fiscal evasion and promote economic cooperation.
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