https://www.taxtmi.com/acts?id=16973 The Protocols amend the India-Singapore tax treaty to: cap source taxation of royalties and technical service fees at 10% for beneficial owners (2005 Protocol); expand Exchange of Information obligations to require foreseeably relevant information exchange and maintain secrecy and use limits (2011 Protocol); and (Third Protocol, effective 2017) require associated enterprise adjustments, modify taxation of capital gains on shares with transitional rules, institute anti-abuse rules denying benefits to arrangements or entities structured to obtain treaty advantages and define shell/conduit tests and exceptions. en-us Thu, 18 Oct 2012 16:09:55 +0530 Thu, 19 Dec 2024 13:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16973 The Protocols amend the India-Singapore tax treaty to: cap source taxation of royalties and technical service fees at 10% for beneficial owners (2005 Protocol); expand Exchange of Information obligations to require foreseeably relevant information exchange and maintain secrecy and use limits (2011 Protocol); and (Third Protocol, effective 2017) require associated enterprise adjustments, modify taxation of capital gains on shares with transitional rules, institute anti-abuse rules denying benefits to arrangements or entities structured to obtain treaty advantages and define shell/conduit tests and exceptions. Act-Rules DTAA Thu, 18 Oct 2012 16:09:55 +0530 https://www.taxtmi.com/acts?id=16973