https://www.taxtmi.com/notifications?id=13479 The Central Government, under section 90, gives effect to the Protocol amending the India-Switzerland Double Taxation Agreement. The Protocol revises definitions (expanding "India"), updates permanent establishment rules to capture technical services and certain insurance activities, inserts transfer pricing adjustment and consultation obligations, limits source taxation of dividends, interest, royalties and technical service fees when paid to beneficial owners resident in the other State (subject to PE/fixed base exceptions), revises capital gains and personal services provisions, and sets entry into force and effective fiscal year dates. en-us Wed, 07 Feb 2001 00:00:00 +0530 Tue, 24 Dec 2024 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=13479 The Central Government, under section 90, gives effect to the Protocol amending the India-Switzerland Double Taxation Agreement. The Protocol revises definitions (expanding "India"), updates permanent establishment rules to capture technical services and certain insurance activities, inserts transfer pricing adjustment and consultation obligations, limits source taxation of dividends, interest, royalties and technical service fees when paid to beneficial owners resident in the other State (subject to PE/fixed base exceptions), revises capital gains and personal services provisions, and sets entry into force and effective fiscal year dates. Notifications Income Tax Wed, 07 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/notifications?id=13479