https://www.taxtmi.com/caselaws?id=203590 Treaty residence under the India-UAE Double Taxation Avoidance Agreement depends on liability to tax in the other Contracting State by reason of domicile, residence, place of management, place of incorporation or a similar criterion, and not on actual payment of tax there. The distributive rule in Article 13(3) can prevent both current and potential double taxation. Where the UAE had the right to tax the taxpayer by reason of fiscal residence, the absence of an actual levy in the UAE did not defeat treaty residence or exemption under Article 13(3). The capital gains were therefore not taxable in India. en-us Wed, 04 May 2011 00:00:00 +0530 Mon, 06 Jun 2011 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203590 Treaty residence under the India-UAE Double Taxation Avoidance Agreement depends on liability to tax in the other Contracting State by reason of domicile, residence, place of management, place of incorporation or a similar criterion, and not on actual payment of tax there. The distributive rule in Article 13(3) can prevent both current and potential double taxation. Where the UAE had the right to tax the taxpayer by reason of fiscal residence, the absence of an actual levy in the UAE did not defeat treaty residence or exemption under Article 13(3). The capital gains were therefore not taxable in India. Case-Laws Income Tax Wed, 04 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203590