https://www.taxtmi.com/notifications?id=7169 Treaty between India and Armenia allocates taxing rights for residents and source income, defines residence and place of effective management, and specifies a permanent establishment concept (including a 270 day construction threshold and agent rules) for attributing business profits. It limits withholding taxation on dividends, interest, royalties and fees for technical services where the beneficial owner is resident in the other State, prescribes methods for elimination of double taxation, non discrimination, mutual agreement procedure, exchange of information with confidentiality safeguards, assistance in tax collection, and a limitation of benefits regime to prevent treaty abuse. en-us Wed, 08 Dec 2004 00:00:00 +0530 Thu, 02 Jan 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=7169 Treaty between India and Armenia allocates taxing rights for residents and source income, defines residence and place of effective management, and specifies a permanent establishment concept (including a 270 day construction threshold and agent rules) for attributing business profits. It limits withholding taxation on dividends, interest, royalties and fees for technical services where the beneficial owner is resident in the other State, prescribes methods for elimination of double taxation, non discrimination, mutual agreement procedure, exchange of information with confidentiality safeguards, assistance in tax collection, and a limitation of benefits regime to prevent treaty abuse. Notifications Income Tax Wed, 08 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/notifications?id=7169