https://www.taxtmi.com/notifications?id=7427 The Convention allocates taxing rights between India and Ukraine and prescribes relief and cooperation mechanisms to avoid double taxation and prevent fiscal evasion. It defines residency (with tie breaker rules), permanent establishment criteria (including agency and construction-site rules), and source rules for immovable property, business profits, shipping, dividends, interest, royalties and capital gains. It limits withholding taxes for beneficial owners, requires arm's length attribution for associated enterprises, provides a tax credit method for relief, imposes non discrimination, and establishes mutual agreement, information exchange and tax collection assistance procedures. en-us Fri, 11 Jan 2002 00:00:00 +0530 Tue, 15 Jul 2008 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=7427 The Convention allocates taxing rights between India and Ukraine and prescribes relief and cooperation mechanisms to avoid double taxation and prevent fiscal evasion. It defines residency (with tie breaker rules), permanent establishment criteria (including agency and construction-site rules), and source rules for immovable property, business profits, shipping, dividends, interest, royalties and capital gains. It limits withholding taxes for beneficial owners, requires arm's length attribution for associated enterprises, provides a tax credit method for relief, imposes non discrimination, and establishes mutual agreement, information exchange and tax collection assistance procedures. Notifications Income Tax Fri, 11 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/notifications?id=7427