https://www.taxtmi.com/notifications?id=22398 The India-USSR agreement provides a bilateral regime for avoidance of double taxation, covering residents and specified taxes, and defines residence, permanent establishment and attribution of profits. It allocates taxing rights for business profits, immovable property, shipping and air transport, and limits source state withholding on dividends, interest and royalties subject to exceptions. The treaty prescribes non discrimination, elimination of double taxation through domestic relief, a mutual agreement procedure for resolving disputes, exchange of information with confidentiality safeguards, and rules on entry into force and termination. en-us Mon, 04 Sep 1989 00:00:00 +0530 Wed, 22 Jan 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=22398 The India-USSR agreement provides a bilateral regime for avoidance of double taxation, covering residents and specified taxes, and defines residence, permanent establishment and attribution of profits. It allocates taxing rights for business profits, immovable property, shipping and air transport, and limits source state withholding on dividends, interest and royalties subject to exceptions. The treaty prescribes non discrimination, elimination of double taxation through domestic relief, a mutual agreement procedure for resolving disputes, exchange of information with confidentiality safeguards, and rules on entry into force and termination. Notifications Income Tax Mon, 04 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/notifications?id=22398