Double taxation treaty personal scope applies to residents of India or Brazil, while preserving domestic taxation limits. The India-Brazil Convention on avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income is given effect in India ... Summary
Double taxation treaty personal scope applies to residents of India or Brazil, while preserving domestic taxation limits.
The India-Brazil Convention on avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income is given effect in India through notification under the Income-tax Act and the Companies (Profits) Surtax Act. Article 1 applies the Convention to persons who are residents of one or both Contracting States and preserves a Contracting State's taxation of its own residents, except for specified treaty benefits under the listed articles.
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