https://www.taxtmi.com/notifications?id=140070 The notification gives effect in India to the India-Chile Agreement and Protocol eliminating double taxation and preventing fiscal evasion on income. The treaty applies to residents, specifies covered taxes, treats fiscally transparent entities as resident income when domestic law does so, and allocates taxing rights across major income categories-including immovable property, business profits attributable to a permanent establishment, dividends, interest, royalties, fees for technical services and capital gains-while providing methods for elimination of double taxation, a Mutual Agreement Procedure, Exchange of Information, and a comprehensive Limitation of Benefits regime. en-us Wed, 03 May 2023 00:00:00 +0530 Thu, 13 Jul 2023 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140070 The notification gives effect in India to the India-Chile Agreement and Protocol eliminating double taxation and preventing fiscal evasion on income. The treaty applies to residents, specifies covered taxes, treats fiscally transparent entities as resident income when domestic law does so, and allocates taxing rights across major income categories-including immovable property, business profits attributable to a permanent establishment, dividends, interest, royalties, fees for technical services and capital gains-while providing methods for elimination of double taxation, a Mutual Agreement Procedure, Exchange of Information, and a comprehensive Limitation of Benefits regime. Notifications Income Tax Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140070