https://www.taxtmi.com/notifications?id=7004 The Agreement allocates taxing rights between India and Botswana by applying to residents and specified taxes on income, sets definitions and residency tie-breaker rules, establishes a detailed permanent establishment concept with time thresholds and exceptions, and prescribes source-state withholding limits for dividends, interest, royalties and technical fees subject to effective-connection exceptions. It provides methods for elimination of double taxation, non-discrimination obligations, a Mutual Agreement Procedure for dispute resolution, exchange of information and collection assistance, and phased entry-into-force and effect dates tied to each State's fiscal year. en-us Wed, 18 Jun 2008 00:00:00 +0530 Tue, 26 Nov 2024 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=7004 The Agreement allocates taxing rights between India and Botswana by applying to residents and specified taxes on income, sets definitions and residency tie-breaker rules, establishes a detailed permanent establishment concept with time thresholds and exceptions, and prescribes source-state withholding limits for dividends, interest, royalties and technical fees subject to effective-connection exceptions. It provides methods for elimination of double taxation, non-discrimination obligations, a Mutual Agreement Procedure for dispute resolution, exchange of information and collection assistance, and phased entry-into-force and effect dates tied to each State's fiscal year. Notifications Income Tax Wed, 18 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/notifications?id=7004