Second protocol to the convention between the Government of the Republic of India and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income u/s 90 https://www.taxtmi.com/notifications?id=13698 Second Protocol amends the India-New Zealand tax convention: expands the definition of India to include maritime zones and airspace; establishes place of effective management as the residency tie breaker for persons other than individuals; confirms source taxation of income and capital gains from immovable property in the State where the property is situated; reduces withholding rates in Articles 10, 11 and 12; revises non discrimination text for permanent establishments and inserts an anti avoidance clause; and sets entry into force and operative date rules. en-us Wed, 12 Jan 2000 00:00:00 +0530 Thu, 12 Dec 2024 16:58:00 +0530 TaxTMI RSS Generator Second protocol to the convention between the Government of the Republic of India and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income u/s 90 https://www.taxtmi.com/notifications?id=13698 Second Protocol amends the India-New Zealand tax convention: expands the definition of India to include maritime zones and airspace; establishes place of effective management as the residency tie breaker for persons other than individuals; confirms source taxation of income and capital gains from immovable property in the State where the property is situated; reduces withholding rates in Articles 10, 11 and 12; revises non discrimination text for permanent establishments and inserts an anti avoidance clause; and sets entry into force and operative date rules. Notifications Income Tax Wed, 12 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/notifications?id=13698