Taxes covered under the DTAA: income taxes and substantially similar future taxes with mutual notification obligations. The Agreement covers income taxes in each Contracting State-income-tax (including any surcharge) in India and income-tax in Singapore-and extends to ... Summary
Taxes covered under the DTAA: income taxes and substantially similar future taxes with mutual notification obligations.
The Agreement covers income taxes in each Contracting State-income-tax (including any surcharge) in India and income-tax in Singapore-and extends to identical or substantially similar taxes enacted subsequently. Competent authorities are required to notify each other of substantial changes in their taxation laws to maintain the treaty's applicability.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.