Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>India and Poland Amend Tax Agreement: New Rules on Double Taxation, Fiscal Evasion, and Limitation of Benefits</h1> A Protocol was established between the governments of India and Poland to amend their existing agreement on avoiding double taxation and preventing fiscal evasion concerning income taxes, originally signed in 1989. The Protocol, effective from June 1, 2014, introduces changes such as defining tax coverage, fiscal residence, and permanent establishment criteria, and revises provisions on associated enterprises, dividends, interest, royalties, and technical services. It also addresses capital gains, non-discrimination, exchange of information, and assistance in tax collection. A new article on the limitation of benefits is included, ensuring benefits are not exploited for tax avoidance. The Protocol became effective in India from April 1, 2015.