TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
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>Tax Convention Clarifies Income Attribution and Residency Status for Cross-Border Fiscal Transparency and Entity Taxation</h1> This provision defines the scope of a tax convention, applying to residents of contracting states. It addresses income derived through fiscally transparent entities, treating such income as belonging to a resident state for taxation purposes. The convention limits its impact on state taxation, with specific exceptions for certain articles. A provision regarding collective investment vehicles is noted, acknowledging potential variations in domestic tax rules and policy considerations.
TaxTMI 
