TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>US-India Protocol Sets Rules for Avoiding Double Taxation on Business Profits, Dividends, and Technical Services</h1> The Protocol between the United States and India addresses provisions related to the avoidance of double taxation and fiscal evasion concerning income taxes. It clarifies the conditions under which a permanent establishment is recognized and specifies tax obligations related to business profits, dividends, interest, royalties, and fees for included services. The Protocol outlines the criteria for determining the existence of a permanent establishment and the taxation of income attributable to it. It also discusses the treatment of technical and consultancy services, detailing when such services are considered included services for tax purposes. Additionally, the Protocol addresses the non-provision of tax sparing credits and sets guidelines for habitual order securing in a Contracting State.
TaxTMI 
TaxTMI 
