Residual provisions: domestic laws govern assessment and taxation unless an express treaty provision provides otherwise. Article 4 establishes residual provisions under the DTAA: domestic laws of each Contracting State remain the governing rules for assessment and taxation ... Summary
Residual provisions: domestic laws govern assessment and taxation unless an express treaty provision provides otherwise.
Article 4 establishes residual provisions under the DTAA: domestic laws of each Contracting State remain the governing rules for assessment and taxation of income except where the Agreement contains an express contrary provision, preserving the operation of existing statutes unless the treaty specifically modifies or displaces them.
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