https://www.taxtmi.com/news?id=17667 The Third Protocol amends the India-Singapore DTAA to shift taxation of capital gains on company shares to the source jurisdiction from 1 April 2017, grandfathering pre existing investments subject to the Limitation of Benefits clause and providing a two year transitional reduced tax rate; it also inserts Article 9(2) to allow MAP relief in transfer pricing cases and permits application of domestic anti avoidance measures. en-us Thu, 23 Mar 2017 18:30:17 +0530 Thu, 23 Mar 2017 18:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=17667 The Third Protocol amends the India-Singapore DTAA to shift taxation of capital gains on company shares to the source jurisdiction from 1 April 2017, grandfathering pre existing investments subject to the Limitation of Benefits clause and providing a two year transitional reduced tax rate; it also inserts Article 9(2) to allow MAP relief in transfer pricing cases and permits application of domestic anti avoidance measures. News - Thu, 23 Mar 2017 18:30:17 +0530 https://www.taxtmi.com/news?id=17667