https://www.taxtmi.com/acts?id=37570 The Amending Protocol revises capital gains taxation to allow a State to tax gains from alienation of shares or interests deriving over fifty percent of value from immovable property situated in that State; replaces Article 27 to expand exchange of foreseeably relevant information with confidentiality limits and an obligation to obtain requested information even without domestic interest; and inserts Article 27A to deny treaty benefits where the main purpose is obtaining those benefits and to require beneficial ownership for benefit entitlement. en-us Fri, 13 Sep 2019 10:28:21 +0530 Thu, 05 Dec 2024 11:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37570 The Amending Protocol revises capital gains taxation to allow a State to tax gains from alienation of shares or interests deriving over fifty percent of value from immovable property situated in that State; replaces Article 27 to expand exchange of foreseeably relevant information with confidentiality limits and an obligation to obtain requested information even without domestic interest; and inserts Article 27A to deny treaty benefits where the main purpose is obtaining those benefits and to require beneficial ownership for benefit entitlement. Act-Rules DTAA Fri, 13 Sep 2019 10:28:21 +0530 https://www.taxtmi.com/acts?id=37570