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of <h1>India-Ireland Protocol Clarifies Tax Rules for Partnerships and Insurance, Addresses Tax Rates for Foreign Branches</h1> The Protocol between India and Ireland, part of their Double Taxation Avoidance Agreement (DTAA), addresses several key issues. It clarifies that Irish residents in Indian partnerships must pay Irish tax on their share of profits, with Indian taxes credited against it. It allows for profit apportionment for insurance businesses with permanent establishments, ensuring compliance with Article 7 principles. India can tax Irish company branches at higher rates than domestic firms. Ireland's current laws do not support tax collection assistance for other countries, but future changes may lead to negotiations with India. The protocol was signed in New Delhi in 2000.
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