Avoidance of Double Taxation: SAARC multilateral treaty provisions implemented in India, defining tax terms and cooperative mechanisms. Notification under section 90 implements the SAARC multilateral Agreement on Avoidance of Double Taxation and Mutual Administrative Assistance in Tax Matters in India from 1 April 2011. The Agreement defines essential terms-Member State, person, tax, Competent Authority, national, and fiscal year-and provides that undefined terms are to be interpreted according to the applying Member State's domestic tax law for the taxes covered.
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.
Avoidance of Double Taxation: SAARC multilateral treaty provisions implemented in India, defining tax terms and cooperative mechanisms.
Notification under section 90 implements the SAARC multilateral Agreement on Avoidance of Double Taxation and Mutual Administrative Assistance in Tax Matters in India from 1 April 2011. The Agreement defines essential terms-Member State, person, tax, Competent Authority, national, and fiscal year-and provides that undefined terms are to be interpreted according to the applying Member State's domestic tax law for the taxes covered.
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