Tax treaty coverage defines Indian and Brazilian income taxes, including later substantially similar taxes and law-change notifications. The India-Brazil tax convention applies to taxes on income imposed on behalf of a Contracting State or its political subdivisions or local authorities, ... Summary
Tax treaty coverage defines Indian and Brazilian income taxes, including later substantially similar taxes and law-change notifications.
The India-Brazil tax convention applies to taxes on income imposed on behalf of a Contracting State or its political subdivisions or local authorities, regardless of the manner of levy. In India, the covered tax is the income tax, including any surcharge; in Brazil, the covered tax is the federal income tax. The convention also extends to any identical or substantially similar taxes imposed after signature, and the competent authorities must notify each other of substantial changes in their taxation laws.
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