https://www.taxtmi.com/notifications?id=116662 Bilateral Agreement to avoid double taxation and prevent fiscal evasion between India and Sri Lanka applies to residents of one or both States and taxes on income. It defines residence and permanent establishment rules, allocates taxing rights (immovable property to source State; business profits to residence except profits attributable to a PE in the source State), prescribes withholding ceilings for dividends, interest and royalties/technical services, and provides mechanisms for mutual agreement, exchange of information, assistance in tax collection, limitation of benefits, non discrimination and procedural entry into force and termination rules. en-us Fri, 28 Mar 2014 00:00:00 +0530 Tue, 24 Dec 2024 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=116662 Bilateral Agreement to avoid double taxation and prevent fiscal evasion between India and Sri Lanka applies to residents of one or both States and taxes on income. It defines residence and permanent establishment rules, allocates taxing rights (immovable property to source State; business profits to residence except profits attributable to a PE in the source State), prescribes withholding ceilings for dividends, interest and royalties/technical services, and provides mechanisms for mutual agreement, exchange of information, assistance in tax collection, limitation of benefits, non discrimination and procedural entry into force and termination rules. Notifications Income Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/notifications?id=116662