https://www.taxtmi.com/notifications?id=5393 Bilateral Convention between India and Slovenia allocates taxing rights on various categories of income, defines residence and permanent establishment (with inclusions, exclusions and a 12 month construction threshold), and limits source taxation of business profits to amounts attributable to a permanent establishment. Dividends, interest and royalties may be taxed by the source State subject to specified withholding caps; immovable property and certain capital gains may be taxed where situated. Double taxation is eliminated principally by allowing a credit for tax paid in the other State. The treaty provides non discrimination, a mutual agreement procedure and exchange of information obligations. en-us Tue, 31 May 2005 00:00:00 +0530 Mon, 23 Dec 2024 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=5393 Bilateral Convention between India and Slovenia allocates taxing rights on various categories of income, defines residence and permanent establishment (with inclusions, exclusions and a 12 month construction threshold), and limits source taxation of business profits to amounts attributable to a permanent establishment. Dividends, interest and royalties may be taxed by the source State subject to specified withholding caps; immovable property and certain capital gains may be taxed where situated. Double taxation is eliminated principally by allowing a credit for tax paid in the other State. The treaty provides non discrimination, a mutual agreement procedure and exchange of information obligations. Notifications Income Tax Tue, 31 May 2005 00:00:00 +0530 https://www.taxtmi.com/notifications?id=5393