https://www.taxtmi.com/acts?id=37001 The Protocol clarifies that the term tax under Article 3(1)(d) excludes penalties for non compliance; extends Article 8 exemptions to include the business tax in one State and any similar tax subsequently imposed in the other; and defines the Central Bank and specified government owned financial institutions qualifying for treaty treatment under Article 11(3), while preserving competent authorities' ability to agree on additional institutions and information exchange arrangements. en-us Mon, 22 Jul 2019 12:52:54 +0530 Wed, 27 Nov 2024 13:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37001 The Protocol clarifies that the term tax under Article 3(1)(d) excludes penalties for non compliance; extends Article 8 exemptions to include the business tax in one State and any similar tax subsequently imposed in the other; and defines the Central Bank and specified government owned financial institutions qualifying for treaty treatment under Article 11(3), while preserving competent authorities' ability to agree on additional institutions and information exchange arrangements. Act-Rules DTAA Mon, 22 Jul 2019 12:52:54 +0530 https://www.taxtmi.com/acts?id=37001