https://www.taxtmi.com/article/detailed?id=6961 The revised India-Cyprus DTAA converts capital gains on transfer of shares from a residence-based to a source-based tax rule, permitting India to tax gains from dispositions of Indian shares and shares of companies owning immovable property in India; it also extends source-based taxation to permanent establishment profits, clarifies taxation of royalties, technical service fees and dividend treatment, strengthens exchange of information, includes a grandfathering rule for existing investments and contemplates retrospective withdrawal of the non-cooperative jurisdiction notification with consequential effects on withholding and transfer pricing measures. en-us Sat, 03 Sep 2016 08:43:18 +0530 Sat, 03 Sep 2016 08:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6961 The revised India-Cyprus DTAA converts capital gains on transfer of shares from a residence-based to a source-based tax rule, permitting India to tax gains from dispositions of Indian shares and shares of companies owning immovable property in India; it also extends source-based taxation to permanent establishment profits, clarifies taxation of royalties, technical service fees and dividend treatment, strengthens exchange of information, includes a grandfathering rule for existing investments and contemplates retrospective withdrawal of the non-cooperative jurisdiction notification with consequential effects on withholding and transfer pricing measures. Articles Income Tax Sat, 03 Sep 2016 08:43:18 +0530 https://www.taxtmi.com/article/detailed?id=6961