https://www.taxtmi.com/notifications?id=14407 The Government has directed that the Convention for the Avoidance of Double Taxation between India and Montenegro be given effect in India. The Convention applies to residents and to taxes on income and capital, defines residence and key terms, adopts a permanent establishment standard with profit attribution rules, and allocates taxing rights across income categories (including dividends, interest, royalties, fees for technical services and capital gains) with specified withholding ceilings. It provides for elimination of double taxation by credit, non discrimination, mutual agreement procedures, exchange of information, entry into force and termination rules, and a Protocol allowing both States to tax immovable property income and related capital gains. en-us Wed, 07 Jan 2009 00:00:00 +0530 Wed, 18 Dec 2024 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=14407 The Government has directed that the Convention for the Avoidance of Double Taxation between India and Montenegro be given effect in India. The Convention applies to residents and to taxes on income and capital, defines residence and key terms, adopts a permanent establishment standard with profit attribution rules, and allocates taxing rights across income categories (including dividends, interest, royalties, fees for technical services and capital gains) with specified withholding ceilings. It provides for elimination of double taxation by credit, non discrimination, mutual agreement procedures, exchange of information, entry into force and termination rules, and a Protocol allowing both States to tax immovable property income and related capital gains. Notifications Income Tax Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/notifications?id=14407