https://www.taxtmi.com/acts?id=37404 India notifies, under the BEPS Convention, that specified bilateral tax agreements contain a dual resident entities tie breaker provision corresponding to Article 4(2) and not subject to Article 4(3)(b)-(d) reservations. The notification lists each contracting jurisdiction and the particular Article 4 paragraph relied on; most are Article 4(3), while Japan is recorded as Article 4(2), Kuwait and United Arab Emirates as Article 4(4), and the United States as Article 4(3) and (4). en-us Tue, 20 Aug 2019 17:31:38 +0530 Mon, 10 Feb 2025 18:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37404 India notifies, under the BEPS Convention, that specified bilateral tax agreements contain a dual resident entities tie breaker provision corresponding to Article 4(2) and not subject to Article 4(3)(b)-(d) reservations. The notification lists each contracting jurisdiction and the particular Article 4 paragraph relied on; most are Article 4(3), while Japan is recorded as Article 4(2), Kuwait and United Arab Emirates as Article 4(4), and the United States as Article 4(3) and (4). Act-Rules DTAA Tue, 20 Aug 2019 17:31:38 +0530 https://www.taxtmi.com/acts?id=37404