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of <h1>India-Ireland Protocol: Changes in Double Taxation, Insurance Profits, and Irish Branch Tax Rates Effective 2002.</h1> The Protocol between the Governments of India and Ireland addresses the Avoidance of Double Taxation and the Prevention of Fiscal Evasion regarding income and capital gains taxes. It clarifies tax liabilities for Irish residents involved in Indian partnerships, the apportionment of profits for insurance businesses, and allows India to tax Irish company branches at higher rates than domestic firms. Ireland's laws currently do not support tax collection assistance for other countries, but this may change. Amendments proposed by Ireland regarding tax year references were accepted by India, and the agreement will reflect these changes effective January 1, 2002.
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