https://www.taxtmi.com/notifications?id=22294 Bilateral tax treaty allocates taxing rights between India and Czechoslovakia, applies to residents and specified national taxes, and sets residency tie breaker rules and a definition of permanent establishment. It prescribes attribution of business profits to permanent establishments on an arm's length basis, limits source taxation of dividends, interest, royalties and fees for technical services for beneficial owners, and governs taxation of immovable property, capital gains and personal services. The treaty provides elimination of double taxation via exemption and credit rules, non discrimination, mutual agreement procedure, and exchange of information subject to confidentiality and legal limits. en-us Mon, 25 May 1987 00:00:00 +0530 Wed, 27 Nov 2024 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=22294 Bilateral tax treaty allocates taxing rights between India and Czechoslovakia, applies to residents and specified national taxes, and sets residency tie breaker rules and a definition of permanent establishment. It prescribes attribution of business profits to permanent establishments on an arm's length basis, limits source taxation of dividends, interest, royalties and fees for technical services for beneficial owners, and governs taxation of immovable property, capital gains and personal services. The treaty provides elimination of double taxation via exemption and credit rules, non discrimination, mutual agreement procedure, and exchange of information subject to confidentiality and legal limits. Notifications Income Tax Mon, 25 May 1987 00:00:00 +0530 https://www.taxtmi.com/notifications?id=22294