https://www.taxtmi.com/notifications?id=16530 Bilateral treaty allocates taxing rights between India and Tajikistan by defining residence and permanent establishment rules, prescribing source-state taxation limits for business profits and specific income categories (dividends, interest, royalties, capital gains, personal services), and setting methods to eliminate double taxation through credit or exemption with progression. It establishes mutual agreement and information-exchange mechanisms, non-discrimination protections, a limitation-of-benefits test to prevent abuse, and procedures for assistance in tax collection, entry into force and termination. en-us Thu, 16 Jul 2009 00:00:00 +0530 Fri, 27 Dec 2024 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=16530 Bilateral treaty allocates taxing rights between India and Tajikistan by defining residence and permanent establishment rules, prescribing source-state taxation limits for business profits and specific income categories (dividends, interest, royalties, capital gains, personal services), and setting methods to eliminate double taxation through credit or exemption with progression. It establishes mutual agreement and information-exchange mechanisms, non-discrimination protections, a limitation-of-benefits test to prevent abuse, and procedures for assistance in tax collection, entry into force and termination. Notifications Income Tax Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/notifications?id=16530