https://www.taxtmi.com/notifications?id=7472 The Central Government directs that the Convention between India and Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion shall be given effect in India. It applies to residents of one or both Contracting States and to taxes on income and capital gains, prescribes definitions of residence and terms, and allocates taxing rights by income type. Business profits are taxable in the residence State unless attributable to a permanent establishment in the other State, with rules for profit attribution, allowable deductions and specified withholding limits for dividends, interest, royalties and fees for technical services. en-us Wed, 20 Feb 2002 00:00:00 +0530 Wed, 16 Jul 2008 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=7472 The Central Government directs that the Convention between India and Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion shall be given effect in India. It applies to residents of one or both Contracting States and to taxes on income and capital gains, prescribes definitions of residence and terms, and allocates taxing rights by income type. Business profits are taxable in the residence State unless attributable to a permanent establishment in the other State, with rules for profit attribution, allowable deductions and specified withholding limits for dividends, interest, royalties and fees for technical services. Notifications Income Tax Wed, 20 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/notifications?id=7472