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>Liechtenstein-India Protocol Details Tax Info Exchange; Defines 'Company' and Taxpayer Identity; Covers Post-2013 Tax Years</h1> The Protocol to the Agreement between the Governments of Liechtenstein and India outlines provisions for the exchange of tax information. It clarifies that the term 'company' includes establishments and specifies that taxpayer identity can be determined without naming them if equivalent elements are provided. It excludes cases where tax rules differ only by residence. Formal communications must be in writing between competent authorities. The Agreement covers information relevant to tax years starting after April 1, 2013, but allows for the exchange of pre-2013 documents if relevant to ongoing investigations. Both parties commit to non-discriminatory tax treatment.
TaxTMI 
TaxTMI 
