Double taxation avoidance: bilateral treaty framework enacted to allocate taxing rights and prevent fiscal evasion on cross-border income. The Convention between India and Zambia provides a bilateral framework to avoid double taxation and prevent fiscal evasion on income. India's government, under its taxing statutes, has directed that the Convention's provisions be given effect after the required domestic steps and exchange of diplomatic notes were completed. The Convention applies to persons resident in one or both Contracting States and sets out allocation of taxing rights and cooperative administrative measures under its terms.
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 taxation avoidance: bilateral treaty framework enacted to allocate taxing rights and prevent fiscal evasion on cross-border income.
The Convention between India and Zambia provides a bilateral framework to avoid double taxation and prevent fiscal evasion on income. India's government, under its taxing statutes, has directed that the Convention's provisions be given effect after the required domestic steps and exchange of diplomatic notes were completed. The Convention applies to persons resident in one or both Contracting States and sets out allocation of taxing rights and cooperative administrative measures under its terms.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
