Double taxation avoidance: treaty implemented domestically to apply to residents of one or both contracting states. The Central Government directed that the bilateral Agreement for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and on capital be given effect in India, integrating the treaty into domestic law from its entry into force date. The Agreement applies to persons who are residents of one or both Contracting States and establishes residence based coverage and mutual treaty obligations for tax relief and prevention of 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: treaty implemented domestically to apply to residents of one or both contracting states.
The Central Government directed that the bilateral Agreement for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and on capital be given effect in India, integrating the treaty into domestic law from its entry into force date. The Agreement applies to persons who are residents of one or both Contracting States and establishes residence based coverage and mutual treaty obligations for tax relief and prevention of fiscal evasion.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
