https://www.taxtmi.com/notifications?id=117096 Protocol amends the India-Poland tax treaty by specifying covered taxes and territorial definitions, expanding resident and permanent establishment rules (including service PE based on aggregate six month activity), modernizing associated enterprises/transfer pricing adjustments, setting withholding tax ceilings on dividends, interest and royalties/technical fees with defined exceptions, permitting taxation of gains from alienation of shares tied to immovable property, revising personal services and student/apprentice exemptions, strengthening exchange of information and mutual assistance in tax collection, and adding a Limitation of Benefits clause; effective in India from the fiscal year beginning after entry into force. en-us Wed, 24 Sep 2014 00:00:00 +0530 Sat, 14 Dec 2024 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=117096 Protocol amends the India-Poland tax treaty by specifying covered taxes and territorial definitions, expanding resident and permanent establishment rules (including service PE based on aggregate six month activity), modernizing associated enterprises/transfer pricing adjustments, setting withholding tax ceilings on dividends, interest and royalties/technical fees with defined exceptions, permitting taxation of gains from alienation of shares tied to immovable property, revising personal services and student/apprentice exemptions, strengthening exchange of information and mutual assistance in tax collection, and adding a Limitation of Benefits clause; effective in India from the fiscal year beginning after entry into force. Notifications Income Tax Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/notifications?id=117096