https://www.taxtmi.com/notifications?id=13935 Bilateral Convention allocates taxing rights between India and Portugal to avoid double taxation and prevent fiscal evasion, defining residency and permanent establishment rules, prescribing source state limits on withholding for dividends, interest and royalties when beneficial owners are resident in the other State, attributing business profits to permanent establishments under an arm's length standard, and providing bilateral methods for elimination of double taxation, non discrimination, mutual agreement procedures, exchange of information, collection assistance, entry into force and termination rules. en-us Fri, 16 Jun 2000 00:00:00 +0530 Fri, 20 Dec 2024 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=13935 Bilateral Convention allocates taxing rights between India and Portugal to avoid double taxation and prevent fiscal evasion, defining residency and permanent establishment rules, prescribing source state limits on withholding for dividends, interest and royalties when beneficial owners are resident in the other State, attributing business profits to permanent establishments under an arm's length standard, and providing bilateral methods for elimination of double taxation, non discrimination, mutual agreement procedures, exchange of information, collection assistance, entry into force and termination rules. Notifications Income Tax Fri, 16 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/notifications?id=13935