Protocol Amend the Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains https://www.taxtmi.com/notifications?id=25212 Amendments revise definitions and residency to base residence on liability to tax under domestic criteria while excluding persons taxed only on source income and limiting partnership/trust application; restructure dividends to allow recipient state taxation with capped source state withholding for beneficial owners resident in the other State and special treatment for certain investment vehicles; delete the partnerships article; expand exchange of information and add provisions for tax examinations abroad, assistance in collection of revenue claims, and a limitation of benefits clause to deny treaty advantages when a principal purpose is obtaining them. en-us Tue, 30 Oct 2012 00:00:00 +0530 Sat, 10 Nov 2012 12:11:00 +0530 TaxTMI RSS Generator Protocol Amend the Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains https://www.taxtmi.com/notifications?id=25212 Amendments revise definitions and residency to base residence on liability to tax under domestic criteria while excluding persons taxed only on source income and limiting partnership/trust application; restructure dividends to allow recipient state taxation with capped source state withholding for beneficial owners resident in the other State and special treatment for certain investment vehicles; delete the partnerships article; expand exchange of information and add provisions for tax examinations abroad, assistance in collection of revenue claims, and a limitation of benefits clause to deny treaty advantages when a principal purpose is obtaining them. Notifications Income Tax Tue, 30 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/notifications?id=25212