SECTION 90 OF THE INCOME-TAX ACT, 1961 - DOUBLE TAXATION AGREEMENT - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES

SECTION 90 OF THE INCOME-TAX ACT, 1961 - DOUBLE TAXATION AGREEMENT - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES - FIJI https://www.taxtmi.com/notifications?id=116265 The Double Taxation Avoidance Agreement allocates taxing rights: business profits taxable in source only when a permanent establishment exists; aircraft operation profits taxable in the state of place of effective management; dividends, interest, royalties and technical fees taxable in both residence and source but subject to maximum source state rates; capital gains on share sales taxable in the source state. The Agreement further provides for exchange of information, assistance in tax collection and anti abuse provisions to restrict treaty benefits to residents. en-us Thu, 30 Jan 2014 00:00:00 +0530 Fri, 31 Jan 2014 17:08:00 +0530 TaxTMI RSS Generator SECTION 90 OF THE INCOME-TAX ACT, 1961 - DOUBLE TAXATION AGREEMENT - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES - FIJI https://www.taxtmi.com/notifications?id=116265 The Double Taxation Avoidance Agreement allocates taxing rights: business profits taxable in source only when a permanent establishment exists; aircraft operation profits taxable in the state of place of effective management; dividends, interest, royalties and technical fees taxable in both residence and source but subject to maximum source state rates; capital gains on share sales taxable in the source state. The Agreement further provides for exchange of information, assistance in tax collection and anti abuse provisions to restrict treaty benefits to residents. Notifications Income Tax Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/notifications?id=116265