https://www.taxtmi.com/acts?id=17011 The Protocol amends the India-Uzbekistan double taxation agreement by lowering treaty withholding rates for dividends, interest, royalties and technical fees; substituting a comprehensive Exchange of Information provision with confidentiality and limited obligation safeguards; introducing Assistance in the Collection of Taxes enabling mutual collection and conservancy measures subject to domestic limitations; and adding a Limitation of Benefits clause denying treaty benefits where benefit seeking is a principal purpose or entities lack bona fide business activities, with specified entry into force and application dates and implementation under section 90 of the Income tax Act. en-us Wed, 28 Nov 2012 14:37:25 +0530 Mon, 25 Nov 2024 12:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17011 The Protocol amends the India-Uzbekistan double taxation agreement by lowering treaty withholding rates for dividends, interest, royalties and technical fees; substituting a comprehensive Exchange of Information provision with confidentiality and limited obligation safeguards; introducing Assistance in the Collection of Taxes enabling mutual collection and conservancy measures subject to domestic limitations; and adding a Limitation of Benefits clause denying treaty benefits where benefit seeking is a principal purpose or entities lack bona fide business activities, with specified entry into force and application dates and implementation under section 90 of the Income tax Act. Act-Rules DTAA Wed, 28 Nov 2012 14:37:25 +0530 https://www.taxtmi.com/acts?id=17011