https://www.taxtmi.com/notifications?id=13488 Convention between India and Austria allocates taxing rights for income taxes and defines residency and permanent establishment. Business profits are taxable in the other State only when attributable to a permanent establishment there, determined on an arm's-length basis or by reasonable estimate. Specific income categories-royalties, interest, dividends, aircraft operations, immovable property income and capital gains-are allocated to source or situs as specified. The treaty requires exchange of tax information, preserves domestic assessment laws except where modified, and provides a mutual agreement procedure to resolve double taxation and interpretive disputes. en-us Mon, 05 Apr 1965 00:00:00 +0530 Sat, 04 Jan 2025 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=13488 Convention between India and Austria allocates taxing rights for income taxes and defines residency and permanent establishment. Business profits are taxable in the other State only when attributable to a permanent establishment there, determined on an arm's-length basis or by reasonable estimate. Specific income categories-royalties, interest, dividends, aircraft operations, immovable property income and capital gains-are allocated to source or situs as specified. The treaty requires exchange of tax information, preserves domestic assessment laws except where modified, and provides a mutual agreement procedure to resolve double taxation and interpretive disputes. Notifications Income Tax Mon, 05 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/notifications?id=13488