https://www.taxtmi.com/news?id=3992 Amendments expand the definitions of person and resident of a Contracting State; replace the dividends article to permit taxation in both States subject to withholding ceilings when the beneficial owner is a resident of the other State and to exclude relief where dividends are effectively connected with a permanent establishment; delete the partnerships article; replace and broaden Exchange of information to require foreseeably relevant information exchange with confidentiality limits; and add provisions for Tax Examinations Abroad, Assistance in the Collection of Taxes and a Limitation of Benefits rule, with specified entry-into-force and transitional application rules. en-us Fri, 09 Nov 2012 17:22:14 +0530 Fri, 09 Nov 2012 17:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=3992 Amendments expand the definitions of person and resident of a Contracting State; replace the dividends article to permit taxation in both States subject to withholding ceilings when the beneficial owner is a resident of the other State and to exclude relief where dividends are effectively connected with a permanent establishment; delete the partnerships article; replace and broaden Exchange of information to require foreseeably relevant information exchange with confidentiality limits; and add provisions for Tax Examinations Abroad, Assistance in the Collection of Taxes and a Limitation of Benefits rule, with specified entry-into-force and transitional application rules. News - Fri, 09 Nov 2012 17:22:14 +0530 https://www.taxtmi.com/news?id=3992