https://www.taxtmi.com/notifications?id=22396 Convention allocates taxing rights between India and Denmark for residents and specified taxes on income and capital, defines key terms including resident and permanent establishment, provides tie breaker rules for dual residence and place of effective management, and sets withholding ceilings and source/residence rules for dividends, interest, royalties, business profits and capital gains. It prescribes arm's length profit attribution to permanent establishments, non discrimination protections, methods for elimination of double taxation by credit, and administrative cooperation through mutual agreement, information exchange and assistance in collection, with Protocols extending coverage and fixing procedural thresholds. en-us Mon, 25 Sep 1989 00:00:00 +0530 Sat, 30 Nov 2024 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=22396 Convention allocates taxing rights between India and Denmark for residents and specified taxes on income and capital, defines key terms including resident and permanent establishment, provides tie breaker rules for dual residence and place of effective management, and sets withholding ceilings and source/residence rules for dividends, interest, royalties, business profits and capital gains. It prescribes arm's length profit attribution to permanent establishments, non discrimination protections, methods for elimination of double taxation by credit, and administrative cooperation through mutual agreement, information exchange and assistance in collection, with Protocols extending coverage and fixing procedural thresholds. Notifications Income Tax Mon, 25 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/notifications?id=22396