Residence-based scope: Convention applies to residents of one or both Contracting States, affecting tax liabilities. The Convention's personal scope is residence-based: it applies to persons who are residents of one or both Contracting States and serves to avoid double ... Summary
Residence-based scope: Convention applies to residents of one or both Contracting States, affecting tax liabilities.
The Convention's personal scope is residence-based: it applies to persons who are residents of one or both Contracting States and serves to avoid double taxation and prevent fiscal evasion with respect to taxes on income, implemented domestically in India by executive direction under applicable tax laws.
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