Double taxation avoidance treaty establishes allocation rules, withholding limits and mutual assistance for cross-border income taxation. The Agreement provides allocation rules for income taxation between India and Kyrgyzstan: residents are taxable in their State of residence except where income arises in the other State, which may tax source income; business profits are taxable in the source State only to the extent attributable to a permanent establishment; dividends, interest and royalties may be taxed in both States subject to withholding limits and connection to a permanent establishment; double taxation is eliminated by a credit in the State of residence; mutual agreement, exchange of information and collection assistance mechanisms are included.
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Double taxation avoidance treaty establishes allocation rules, withholding limits and mutual assistance for cross-border income taxation.
The Agreement provides allocation rules for income taxation between India and Kyrgyzstan: residents are taxable in their State of residence except where income arises in the other State, which may tax source income; business profits are taxable in the source State only to the extent attributable to a permanent establishment; dividends, interest and royalties may be taxed in both States subject to withholding limits and connection to a permanent establishment; double taxation is eliminated by a credit in the State of residence; mutual agreement, exchange of information and collection assistance mechanisms are included.
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