https://www.taxtmi.com/acts?id=16803 Protocol to the India-Lithuania tax treaty clarifies that Lithuania then had no special DTA rule deeming an insurance enterprise to have a permanent establishment via a dependent agent, but, if such a rule is later adopted in Lithuania's DTAs, the competent authorities will consult on applying it to this Agreement. It confirms taxation of income from enjoyment of company-held immovable property at the situs, mandates minimum head office expense deductions at least equal to Indian law at entry into force, disallows certain PE-to-head-office payments (except reimbursements and certain banking interest), and treats container activities and directly connected interest as profits from international shipping/aircraft operations. en-us Tue, 31 Jul 2012 12:44:04 +0530 Tue, 10 Dec 2024 12:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16803 Protocol to the India-Lithuania tax treaty clarifies that Lithuania then had no special DTA rule deeming an insurance enterprise to have a permanent establishment via a dependent agent, but, if such a rule is later adopted in Lithuania's DTAs, the competent authorities will consult on applying it to this Agreement. It confirms taxation of income from enjoyment of company-held immovable property at the situs, mandates minimum head office expense deductions at least equal to Indian law at entry into force, disallows certain PE-to-head-office payments (except reimbursements and certain banking interest), and treats container activities and directly connected interest as profits from international shipping/aircraft operations. Act-Rules DTAA Tue, 31 Jul 2012 12:44:04 +0530 https://www.taxtmi.com/acts?id=16803