https://www.taxtmi.com/notifications?id=22275 The Agreement allocates taxing rights between India and Canada to avoid double taxation and prevent fiscal evasion by applying to residents and taxes on income, defining key terms and residency tie-breakers, and prescribing permanent establishment criteria and profit attribution on an arm's-length basis. It sets source-state withholding limits for dividends, interest and royalties/technical fees, provides rules for business profits, immovable property, capital gains, and various personal services, and establishes mechanisms for elimination of double taxation, mutual agreement procedures, exchange of information, non-discrimination, and entry into force and termination rules. en-us Thu, 25 Sep 1986 00:00:00 +0530 Thu, 02 Jan 2025 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=22275 The Agreement allocates taxing rights between India and Canada to avoid double taxation and prevent fiscal evasion by applying to residents and taxes on income, defining key terms and residency tie-breakers, and prescribing permanent establishment criteria and profit attribution on an arm's-length basis. It sets source-state withholding limits for dividends, interest and royalties/technical fees, provides rules for business profits, immovable property, capital gains, and various personal services, and establishes mechanisms for elimination of double taxation, mutual agreement procedures, exchange of information, non-discrimination, and entry into force and termination rules. Notifications Income Tax Thu, 25 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/notifications?id=22275