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-Namibia DTAA Article 24: Taxation Rights Clarified When Income is Exempt Due to Foreign Source Status</h1> Article 24 of the Double Tax Avoidance Agreement (DTAA) between India and Namibia addresses the limitation of benefits. It states that if India's right to tax certain income is restricted under the Convention and such income is exempt from Namibian tax due to being considered foreign-sourced, India may tax the income as if the Convention were not in place. Conversely, if Namibia's right to tax income from Namibian sources is limited and such income is not taxed in India, Namibia may tax the income as if the Convention did not exist.