https://www.taxtmi.com/notifications?id=23668 The Agreement establishes a bilateral framework to avoid double taxation and prevent fiscal evasion between India and Mozambique, applies to residents and taxes on income, and defines residence, permanent establishment (including inclusions, exclusions and time thresholds), and allocation of taxing rights for business profits, dividends, interest, royalties and capital gains. It provides relief by tax credit/deduction rules, a mutual agreement procedure, exchange of information, assistance in tax collection, non discrimination protections and a limitation of benefits anti abuse rule. The Government of India notified the Agreement shall be given effect in India from 1 April 2012. en-us Tue, 31 May 2011 00:00:00 +0530 Fri, 20 Dec 2024 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=23668 The Agreement establishes a bilateral framework to avoid double taxation and prevent fiscal evasion between India and Mozambique, applies to residents and taxes on income, and defines residence, permanent establishment (including inclusions, exclusions and time thresholds), and allocation of taxing rights for business profits, dividends, interest, royalties and capital gains. It provides relief by tax credit/deduction rules, a mutual agreement procedure, exchange of information, assistance in tax collection, non discrimination protections and a limitation of benefits anti abuse rule. The Government of India notified the Agreement shall be given effect in India from 1 April 2012. Notifications Income Tax Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/notifications?id=23668