https://www.taxtmi.com/notifications?id=22143 Convention allocates taxing rights between India and the United Kingdom to avoid double taxation and fiscal evasion for income and capital gains, defining residence, permanent establishment, and source allocation rules; prescribes attribution of profits to permanent establishments, reduced source withholding ceilings for dividends, interest, royalties and fees for technical services when paid to beneficial owners resident in the other State; provides non discrimination, mutual agreement and exchange of information mechanisms; and sets entry into force and termination rules, with domestic effect directed under the specified national statutes. en-us Mon, 23 Nov 1981 00:00:00 +0530 Mon, 06 Jan 2025 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=22143 Convention allocates taxing rights between India and the United Kingdom to avoid double taxation and fiscal evasion for income and capital gains, defining residence, permanent establishment, and source allocation rules; prescribes attribution of profits to permanent establishments, reduced source withholding ceilings for dividends, interest, royalties and fees for technical services when paid to beneficial owners resident in the other State; provides non discrimination, mutual agreement and exchange of information mechanisms; and sets entry into force and termination rules, with domestic effect directed under the specified national statutes. Notifications Income Tax Mon, 23 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/notifications?id=22143