Double tax avoidance: India-Sweden treaty given domestic effect, applying to persons resident in one or both states. A bilateral convention for the avoidance of double taxation and prevention of fiscal evasion between India and Sweden has been notified as coming into force and is directed to be given effect to domestically. Article 1 specifies the personal scope: the Convention applies to persons who are residents of one or both Contracting States, establishing residency as the threshold for treaty coverage.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Double tax avoidance: India-Sweden treaty given domestic effect, applying to persons resident in one or both states.
A bilateral convention for the avoidance of double taxation and prevention of fiscal evasion between India and Sweden has been notified as coming into force and is directed to be given effect to domestically. Article 1 specifies the personal scope: the Convention applies to persons who are residents of one or both Contracting States, establishing residency as the threshold for treaty coverage.
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