https://www.taxtmi.com/notifications?id=13491 Protocol updates the India-Japan tax treaty by adding the Companies (Profits) Surtax to covered taxes, excluding certain preparatory or auxiliary fixed places from being a permanent establishment, providing that no profit is attributed to establishments limited to purchase-for-export operations, increasing a specified rate of reduction in Article V, and prescribing deemed paid credit rules linked to Indian special incentive measures subject to intergovernmental agreement; it also sets ratification, entry into force, applicability periods and abrogates the prior Protocol. en-us Fri, 16 Oct 1970 00:00:00 +0530 Thu, 18 Sep 2008 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=13491 Protocol updates the India-Japan tax treaty by adding the Companies (Profits) Surtax to covered taxes, excluding certain preparatory or auxiliary fixed places from being a permanent establishment, providing that no profit is attributed to establishments limited to purchase-for-export operations, increasing a specified rate of reduction in Article V, and prescribing deemed paid credit rules linked to Indian special incentive measures subject to intergovernmental agreement; it also sets ratification, entry into force, applicability periods and abrogates the prior Protocol. Notifications Income Tax Fri, 16 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/notifications?id=13491