Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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>Portugal-India DTAA: Article 23 Details Tax Credit Methods to Avoid Double Taxation on Income, Dividends, and More.</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between Portugal and India outlines methods to eliminate double taxation. Each Contracting State will continue to apply its tax laws unless otherwise specified in the Convention. For Portugal, residents with income taxable in India can deduct Indian taxes from their Portuguese tax liability, not exceeding the portion attributable to Indian income. Similarly, India allows deductions for taxes paid in Portugal for Indian residents, subject to similar limits. Exempt income may still be considered for tax calculations on remaining income. Tax on dividends, interest, royalties, and business profits is included, with provisions for tax reduction or exemption for seven years, extendable by agreement.
TaxTMI 
TaxTMI 
