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of <h1>India-Serbia Tax Treaty: Prevents Double Taxation on Income and Capital, Effective Since 2008, Promotes Economic Cooperation.</h1> The Convention between the Government of India and the Council of Ministers of Serbia and Montenegro, signed on February 8, 2006, aims to prevent double taxation on income and capital. Following Montenegro's independence in June 2006, the Convention now applies to Serbia. Ratified by Serbia in November 2007, the agreement became effective on September 23, 2008. It covers various taxes, including income, capital, and international transport taxes, and defines terms such as 'resident' and 'permanent establishment.' The Convention outlines the tax treatment of dividends, interest, royalties, and other income, ensuring fair taxation and promoting economic cooperation between the two countries.
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