https://www.taxtmi.com/notifications?id=116426 Notification under section 90 gives effect in India from 1 April 2014 to the India-Latvia Agreement for avoidance of double taxation. The Agreement applies to residents and taxes on income, defines key terms and fiscal years, prescribes residence tie breaker rules, and establishes a comprehensive permanent establishment definition with activity based thresholds and profit attribution rules. It allocates taxing rights for immovable property, business profits, shipping, dividends, interest and royalties (subject to source state withholding limits), provides methods for elimination of double taxation, and contains mutual agreement, information exchange, collection assistance and limitation of benefits provisions. en-us Wed, 05 Mar 2014 00:00:00 +0530 Mon, 16 Dec 2024 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=116426 Notification under section 90 gives effect in India from 1 April 2014 to the India-Latvia Agreement for avoidance of double taxation. The Agreement applies to residents and taxes on income, defines key terms and fiscal years, prescribes residence tie breaker rules, and establishes a comprehensive permanent establishment definition with activity based thresholds and profit attribution rules. It allocates taxing rights for immovable property, business profits, shipping, dividends, interest and royalties (subject to source state withholding limits), provides methods for elimination of double taxation, and contains mutual agreement, information exchange, collection assistance and limitation of benefits provisions. Notifications Income Tax Wed, 05 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/notifications?id=116426