https://www.taxtmi.com/acts?id=16978 The Protocol amends the India-UK Convention by redefining person and resident, replacing the dividends and partnerships provisions, expanding exchange of information to include foreseeably relevant documents subject to confidentiality and limited disclosure, and inserting new articles authorising tax examinations abroad, assistance in the collection of taxes under domestic procedures, and a limitation of benefits clause denying treaty benefits where obtaining those benefits was a principal purpose. The Protocol sets entry into force rules and phased application to specified categories of taxes. en-us Sat, 10 Nov 2012 12:40:30 +0530 Thu, 26 Dec 2024 12:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16978 The Protocol amends the India-UK Convention by redefining person and resident, replacing the dividends and partnerships provisions, expanding exchange of information to include foreseeably relevant documents subject to confidentiality and limited disclosure, and inserting new articles authorising tax examinations abroad, assistance in the collection of taxes under domestic procedures, and a limitation of benefits clause denying treaty benefits where obtaining those benefits was a principal purpose. The Protocol sets entry into force rules and phased application to specified categories of taxes. Act-Rules DTAA Sat, 10 Nov 2012 12:40:30 +0530 https://www.taxtmi.com/acts?id=16978