https://www.taxtmi.com/notifications?id=119886 Agreement between India and Cyprus allocates taxing rights to prevent double taxation and fiscal evasion: residents are covered; taxes on income and similar future taxes apply; immovable property is taxable at source; business profits are taxable at the residence state unless attributable to a permanent establishment in the source state with rules for profit attribution and limited intra-group deductions; specific rules govern dividends, interest, royalties, capital gains, personal services, non-discrimination, elimination of double taxation, mutual agreement procedure, exchange of information and mutual assistance in collection, with a protocol addressing transitional and interpretative clarifications. en-us Tue, 10 Jan 2017 00:00:00 +0530 Thu, 12 Jan 2017 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=119886 Agreement between India and Cyprus allocates taxing rights to prevent double taxation and fiscal evasion: residents are covered; taxes on income and similar future taxes apply; immovable property is taxable at source; business profits are taxable at the residence state unless attributable to a permanent establishment in the source state with rules for profit attribution and limited intra-group deductions; specific rules govern dividends, interest, royalties, capital gains, personal services, non-discrimination, elimination of double taxation, mutual agreement procedure, exchange of information and mutual assistance in collection, with a protocol addressing transitional and interpretative clarifications. Notifications Income Tax Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=119886