https://www.taxtmi.com/news?id=11354 The agreement allocates taxing rights over business profits to the source state where a Permanent Establishment exists, defines types of PE, incorporates Associated Enterprises provisions to bolster Mutual Agreement Procedure for transfer pricing adjustments, and provides reduced withholding taxation on dividends, interest, royalties and technical service fees to encourage investment. It also establishes enhanced exchange of information, including banking data, an Article on Assistance in Collection of Taxes with conservancy measures, and limitation of benefits rules to prevent treaty abuse. en-us Mon, 08 Jul 2013 17:26:31 +0530 Mon, 08 Jul 2013 17:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=11354 The agreement allocates taxing rights over business profits to the source state where a Permanent Establishment exists, defines types of PE, incorporates Associated Enterprises provisions to bolster Mutual Agreement Procedure for transfer pricing adjustments, and provides reduced withholding taxation on dividends, interest, royalties and technical service fees to encourage investment. It also establishes enhanced exchange of information, including banking data, an Article on Assistance in Collection of Taxes with conservancy measures, and limitation of benefits rules to prevent treaty abuse. News - Mon, 08 Jul 2013 17:26:31 +0530 https://www.taxtmi.com/news?id=11354