Double taxation avoidance treaty now operative; applies to persons resident in one or both contracting states. The Central Government has notified that the Double Taxation Avoidance Agreement between India and Romania shall be given effect domestically, enabling the treaty's allocation of taxing rights and mutual cooperation; Article 1 provides that the Agreement applies to persons who are residents of one or both Contracting States, making residency the operative criterion for treaty coverage.
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 now operative; applies to persons resident in one or both contracting states.
The Central Government has notified that the Double Taxation Avoidance Agreement between India and Romania shall be given effect domestically, enabling the treaty's allocation of taxing rights and mutual cooperation; Article 1 provides that the Agreement applies to persons who are residents of one or both Contracting States, making residency the operative criterion for treaty coverage.
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