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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India-Singapore Second Protocol Enhances Tax Information Exchange, Amends Article 28 to Prevent Double Taxation and Fiscal Evasion.</h1> The Second Protocol amends the agreement between India and Singapore to prevent double taxation and fiscal evasion concerning income taxes. Effective from September 1, 2011, it modifies Article 28 to enhance information exchange between the two countries, ensuring data is shared for tax enforcement and administration while maintaining confidentiality. The Protocol stipulates that neither country is obliged to provide information that contravenes its laws or public policy. It applies retroactively to taxable periods starting from January 1, 2008. The Protocol remains effective as long as the original agreement is in force.
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