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>Comprehensive Framework for Taxation of Miscellaneous Income Under Double Tax Avoidance Agreement Article 21</h1> The statutory provision addresses 'Other Income' under Article 21 of a Double Tax Avoidance Agreement. It establishes taxation rules for income not covered in previous articles, with specific provisions for guarantee fees. The conditions where income can be taxed in the contracting state, including special circumstances related to connected persons, expatriated entities, and permanent establishments. The provision aims to prevent double taxation and regulate cross-border income treatment.
TaxTMI 
