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of <h1>Netherlands-India Protocol Sets Rules to Avoid Double Taxation, Prevent Fiscal Evasion, and Exchange Tax Information</h1> The Protocol between the Netherlands and India addresses provisions for avoiding double taxation and preventing fiscal evasion concerning income and capital taxes. It clarifies the determination of profits for enterprises operating through permanent establishments, stipulating that profits should be based on activities performed by the establishment. It outlines conditions under which tax rates on dividends, interest, royalties, and fees for technical services may be reduced if India enters similar agreements with other OECD countries. The Protocol also includes provisions for the exchange of tax-related information between the two countries, ensuring confidentiality and specifying conditions under which information can be shared and used.
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