Choice of Option C under Article 5 governs elimination of double taxation and identifies listed treaty provisions. India notifies that it elects Option C under Article 5(1) pursuant to Article 5(10) of the Convention to govern methods for elimination of double taxation, and identifies bilateral treaties containing provisions described in Article 5(7): Bulgaria (Article 25(2),(3)), Egypt (Article 24(1),(2)), Greece (Article XVII(2),(4)), and the Slovak Republic (Article 23(2),(3)).
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.
Choice of Option C under Article 5 governs elimination of double taxation and identifies listed treaty provisions.
India notifies that it elects Option C under Article 5(1) pursuant to Article 5(10) of the Convention to govern methods for elimination of double taxation, and identifies bilateral treaties containing provisions described in Article 5(7): Bulgaria (Article 25(2),(3)), Egypt (Article 24(1),(2)), Greece (Article XVII(2),(4)), and the Slovak Republic (Article 23(2),(3)).
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 
