Double taxation avoidance: treaty provisions apply to residents of contracting states and are implemented under domestic tax law. The India-Jordan tax Convention entered into force on 16 October 1999 and the Central Government directed that the Convention's provisions be given effect ... Summary
Double taxation avoidance: treaty provisions apply to residents of contracting states and are implemented under domestic tax law.
The India-Jordan tax Convention entered into force on 16 October 1999 and the Central Government directed that the Convention's provisions be given effect in India under the Income-tax Act. Article 1 defines the personal scope: the Convention applies to persons who are residents of one or both Contracting States, making residency the primary criterion for treaty application.
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