TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>India-Poland DTAA Protocol Amends Key Tax Provisions, Introduces Limitation of Benefits Article, Updates Definitions and Tax Rules</h1> The Protocol amends the Double Taxation Avoidance Agreement (DTAA) between India and Poland, originally signed in 1989, to prevent fiscal evasion concerning income taxes. Key amendments include the definition of taxes covered, general definitions of the territories of India and Poland, fiscal residence, and the concept of a permanent establishment. It revises provisions on associated enterprises, dividends, interest, royalties, capital gains, and student payments. The Protocol also addresses the elimination of double taxation, non-discrimination, exchange of information, and assistance in tax collection. A new article on the limitation of benefits is introduced, and the Protocol outlines its effective date and applicability.
TaxTMI 
TaxTMI 
