https://www.taxtmi.com/notifications?id=22005 The India-Luxembourg Agreement provides a bilateral framework to eliminate double taxation and prevent fiscal evasion for taxes on income and capital, prescribes resident definitions and tie breaker rules, and defines permanent establishment with rules for profit attribution. It allocates taxing rights across income categories (dividends, interest, royalties, business profits, capital gains, personal services), establishes methods for elimination of double taxation, mutual agreement and exchange of information procedures, assistance in tax collection, and anti abuse and exclusion provisions; India directed effect from 1 April 2010. en-us Mon, 12 Oct 2009 00:00:00 +0530 Thu, 19 Dec 2024 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=22005 The India-Luxembourg Agreement provides a bilateral framework to eliminate double taxation and prevent fiscal evasion for taxes on income and capital, prescribes resident definitions and tie breaker rules, and defines permanent establishment with rules for profit attribution. It allocates taxing rights across income categories (dividends, interest, royalties, business profits, capital gains, personal services), establishes methods for elimination of double taxation, mutual agreement and exchange of information procedures, assistance in tax collection, and anti abuse and exclusion provisions; India directed effect from 1 April 2010. Notifications Income Tax Mon, 12 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/notifications?id=22005