https://www.taxtmi.com/notifications?id=115922 The Protocol amends the India-Australia tax treaty by redefining national, expanding the permanent establishment rules to include service and equipment thresholds, restating profit taxation tied to permanent establishments, introducing a non discrimination Article to ensure parity for nationals and enterprises while excepting anti avoidance and incentive measures, enlarging exchange of information obligations with confidentiality safeguards, and creating mutual assistance in the collection of taxes subject to domestic law limitations. en-us Fri, 20 Sep 2013 00:00:00 +0530 Mon, 25 Nov 2024 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=115922 The Protocol amends the India-Australia tax treaty by redefining national, expanding the permanent establishment rules to include service and equipment thresholds, restating profit taxation tied to permanent establishments, introducing a non discrimination Article to ensure parity for nationals and enterprises while excepting anti avoidance and incentive measures, enlarging exchange of information obligations with confidentiality safeguards, and creating mutual assistance in the collection of taxes subject to domestic law limitations. Notifications Income Tax Fri, 20 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/notifications?id=115922