Double tax avoidance treaty applies to residents of one or both Contracting States and is given domestic effect. The Agreement provides a bilateral framework to avoid double taxation and prevent fiscal evasion concerning taxes on income and capital by applying to persons who are residents of one or both Contracting States; its provisions are given domestic effect following notification and completion of required procedures so the treaty obligations are enforceable in the Union of India.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Double tax avoidance treaty applies to residents of one or both Contracting States and is given domestic effect.
The Agreement provides a bilateral framework to avoid double taxation and prevent fiscal evasion concerning taxes on income and capital by applying to persons who are residents of one or both Contracting States; its provisions are given domestic effect following notification and completion of required procedures so the treaty obligations are enforceable in the Union of India.
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