https://www.taxtmi.com/notifications?id=125247 The Government of India notifies an amending Protocol to the India-Kazakhstan tax Convention implementing revisions: expanded taxes covered and clarified definitions; updated resident criteria including place of registration; tightened permanent establishment rules with a services-based PE and reduced duration thresholds; allowance for profit apportionment for permanent establishments; strengthened associated enterprises adjustments; royalties deemed to arise where the payer is resident; expanded exchange of information and added mutual assistance in collection; and a Limitation of Benefits denying treaty access where benefits are a main purpose or the claimant is not beneficial owner. en-us Thu, 12 Apr 2018 00:00:00 +0530 Tue, 15 May 2018 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=125247 The Government of India notifies an amending Protocol to the India-Kazakhstan tax Convention implementing revisions: expanded taxes covered and clarified definitions; updated resident criteria including place of registration; tightened permanent establishment rules with a services-based PE and reduced duration thresholds; allowance for profit apportionment for permanent establishments; strengthened associated enterprises adjustments; royalties deemed to arise where the payer is resident; expanded exchange of information and added mutual assistance in collection; and a Limitation of Benefits denying treaty access where benefits are a main purpose or the claimant is not beneficial owner. Notifications Income Tax Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=125247