https://www.taxtmi.com/caselaws?id=203910 Treaty entitlement under the Indo-UAE tax treaty depends on residence in the Contracting State by reason of fiscal domicile or a similar criterion, not on proof of actual tax payment there. The expression "liable to tax" was read in context as referring to the other State's right to tax, even if that right is not exercised. The later protocol and amended resident definition were treated as consistent with this reading, confirming that dual actual taxation is not a condition for treaty relief. On this basis, treaty benefits were available for capital gains on share sale under the treaty framework. en-us Thu, 29 Oct 2009 00:00:00 +0530 Wed, 06 Apr 2016 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203910 Treaty entitlement under the Indo-UAE tax treaty depends on residence in the Contracting State by reason of fiscal domicile or a similar criterion, not on proof of actual tax payment there. The expression "liable to tax" was read in context as referring to the other State's right to tax, even if that right is not exercised. The later protocol and amended resident definition were treated as consistent with this reading, confirming that dual actual taxation is not a condition for treaty relief. On this basis, treaty benefits were available for capital gains on share sale under the treaty framework. Case-Laws Income Tax Thu, 29 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203910