https://www.taxtmi.com/acts?id=43485 The Protocol amends the India-Austria tax Convention to: confirm both States' taxation rights over immovable property and related capital gains; require minimum head office expense deductions under Article 7 and treat partner profits as taxable in Austria; permit up to a 15 percentage point tax-rate differential under Article 24; replace Article 26 with a broadened Exchange of Information regime subject to secrecy, use limits, and exceptions; and introduce Article 26A obliging mutual assistance in tax collection under specified procedural and enforceability conditions, with OECD Commentaries guiding interpretation and defined entry-into-force and applicability rules. en-us Thu, 11 Jul 2024 12:05:59 +0530 Fri, 27 Dec 2024 16:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43485 The Protocol amends the India-Austria tax Convention to: confirm both States' taxation rights over immovable property and related capital gains; require minimum head office expense deductions under Article 7 and treat partner profits as taxable in Austria; permit up to a 15 percentage point tax-rate differential under Article 24; replace Article 26 with a broadened Exchange of Information regime subject to secrecy, use limits, and exceptions; and introduce Article 26A obliging mutual assistance in tax collection under specified procedural and enforceability conditions, with OECD Commentaries guiding interpretation and defined entry-into-force and applicability rules. Act-Rules DTAA Thu, 11 Jul 2024 12:05:59 +0530 https://www.taxtmi.com/acts?id=43485