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of <h1>India-Brazil Tax Protocol: Key Provisions on Penalties, Article 12 Services, and Enhanced Info Exchange Under Article 26</h1> The protocol between India and Brazil, integral to their Double Taxation Avoidance Agreement, outlines several key provisions. It clarifies that penalties related to tax defaults are not included in the term 'tax' and specifies the applicability of Article 12 to payments for managerial and consultancy services. It defines 'museum or other cultural institution' as entities approved by the relevant authority. The protocol allows for a review of the agreement after ten years. An amendment signed in 2013 updates Article 26, enhancing information exchange between the countries for tax purposes, with confidentiality and usage restrictions. The protocol entered into force on August 6, 2017.
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