https://www.taxtmi.com/notifications?id=22200 The Convention provides a bilateral framework to avoid double taxation and prevent fiscal evasion by defining taxes covered, resident status and tie breaker rules, and by allocating taxing rights: immovable property is taxed where situated; business profits are taxable in the residence State unless attributable to a permanent establishment in the source State, with profits attributed on an arm's length basis; dividends, interest, royalties and management fees may be taxed in the source State subject to specified maximum withholding and exceptions when effectively connected to a permanent establishment. en-us Wed, 18 Jan 1984 00:00:00 +0530 Tue, 31 Dec 2024 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=22200 The Convention provides a bilateral framework to avoid double taxation and prevent fiscal evasion by defining taxes covered, resident status and tie breaker rules, and by allocating taxing rights: immovable property is taxed where situated; business profits are taxable in the residence State unless attributable to a permanent establishment in the source State, with profits attributed on an arm's length basis; dividends, interest, royalties and management fees may be taxed in the source State subject to specified maximum withholding and exceptions when effectively connected to a permanent establishment. Notifications Income Tax Wed, 18 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/notifications?id=22200