https://www.taxtmi.com/news?id=11734 The agreement allocates taxation of business profits to the source state only where activities constitute a Permanent Establishment, specifies PE categories, incorporates an Associated Enterprises Article to enhance transfer pricing relief through the Mutual Agreement Procedure, provides for taxation of dividends, interest and royalties in both residence and source with reduced withholding to promote investment, and modernises administrative cooperation through effective exchange of information, assistance in collection and an anti-abuse limitation of benefits clause. en-us Thu, 19 Sep 2013 17:38:36 +0530 Thu, 19 Sep 2013 17:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=11734 The agreement allocates taxation of business profits to the source state only where activities constitute a Permanent Establishment, specifies PE categories, incorporates an Associated Enterprises Article to enhance transfer pricing relief through the Mutual Agreement Procedure, provides for taxation of dividends, interest and royalties in both residence and source with reduced withholding to promote investment, and modernises administrative cooperation through effective exchange of information, assistance in collection and an anti-abuse limitation of benefits clause. News - Thu, 19 Sep 2013 17:38:36 +0530 https://www.taxtmi.com/news?id=11734