https://www.taxtmi.com/acts?id=32596 The Protocol specifies that the Convention applies when the income arises; excludes penalties or default amounts from the definition of tax; deems warehouses providing storage for others to constitute a permanent establishment; accords the residence State the right to tax income from property and capital gains; ties domestic law references to a specified provision with non less favourable conditions; permits each State to apply its own deductibility and burden of proof procedures under Article 24 and to tax a non resident permanent establishment at a higher rate subject to a limited excess; and requires protection of supplied personal data. en-us Fri, 14 Sep 2018 17:54:14 +0530 Mon, 16 Dec 2024 15:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32596 The Protocol specifies that the Convention applies when the income arises; excludes penalties or default amounts from the definition of tax; deems warehouses providing storage for others to constitute a permanent establishment; accords the residence State the right to tax income from property and capital gains; ties domestic law references to a specified provision with non less favourable conditions; permits each State to apply its own deductibility and burden of proof procedures under Article 24 and to tax a non resident permanent establishment at a higher rate subject to a limited excess; and requires protection of supplied personal data. Act-Rules DTAA Fri, 14 Sep 2018 17:54:14 +0530 https://www.taxtmi.com/acts?id=32596