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of <h1>India-Jordan Tax Convention: Article 9 Excludes Fraudulent Enterprises, Article 17 Taxes Artists, Article 24 Permits Higher PE Tax</h1> The Protocol to the Convention between the Republic of India and the Hashemite Kingdom of Jordan addresses specific provisions related to the avoidance of double taxation and prevention of fiscal evasion. Article 9 clarifies that associated enterprises' provisions do not apply in cases of fraud or willful default. Article 17 specifies that income earned by artists under cultural agreements is subject to taxation in the other contracting state. Article 24 allows a contracting state to impose a higher tax rate on profits from a permanent establishment of a foreign company compared to domestic companies. The Convention is equally authentic in Arabic, Hindi, and English, with English as the operative text in case of discrepancies.
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