Avoidance of double taxation: treaty mandates relief for international air transport income and mutual notification of tax changes. Agreement for the avoidance of double taxation on income from international air transport between India and the People's Democratic Republic of Yemen has entered into force and the Central Government has directed that its provisions be given effect in domestic law. The treaty lists covered taxes as Yemeni income-tax (including surcharge) and Indian income-tax (including surcharge and surtax), extends to substantially similar future taxes, and mandates mutual notification of substantial changes to taxation laws.
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Provisions expressly mentioned in the judgment/order text.
Avoidance of double taxation: treaty mandates relief for international air transport income and mutual notification of tax changes.
Agreement for the avoidance of double taxation on income from international air transport between India and the People's Democratic Republic of Yemen has entered into force and the Central Government has directed that its provisions be given effect in domestic law. The treaty lists covered taxes as Yemeni income-tax (including surcharge) and Indian income-tax (including surcharge and surtax), extends to substantially similar future taxes, and mandates mutual notification of substantial changes to taxation laws.
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