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of <h1>India-Mozambique Agreement to Prevent Double Taxation and Fiscal Evasion on Income Taxes Effective from April 2012.</h1> The agreement between the governments of India and Mozambique, effective from April 1, 2012, aims to prevent double taxation and fiscal evasion concerning income taxes. It covers taxes on income in both countries, including personal and corporate income taxes. The agreement defines terms such as 'permanent establishment' and 'resident,' and outlines taxation rules for various income types, including business profits, dividends, interest, and royalties. It also includes provisions for eliminating double taxation, non-discrimination, exchange of information, and mutual assistance in tax collection. The agreement is indefinite but can be terminated with a six-month notice after five years.
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