https://www.taxtmi.com/notifications?id=142164 The Agreement allocates taxing rights by income category and defines resident status and permanent establishment; business profits are taxable in the residence State unless attributable to a permanent establishment in the other State, with arm's length attribution and specified deduction rules. It prescribes taxation rules for immovable property, dividends, interest, royalties, capital gains, personal services, pensions and specified exemptions, and establishes methods for elimination of double taxation by deduction or exemption and credit. Administrative cooperation includes a Mutual Agreement Procedure, Exchange of Information with confidentiality safeguards, and mutual assistance in recovery of taxes. en-us Fri, 31 Oct 1997 00:00:00 +0530 Thu, 02 Jan 2025 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142164 The Agreement allocates taxing rights by income category and defines resident status and permanent establishment; business profits are taxable in the residence State unless attributable to a permanent establishment in the other State, with arm's length attribution and specified deduction rules. It prescribes taxation rules for immovable property, dividends, interest, royalties, capital gains, personal services, pensions and specified exemptions, and establishes methods for elimination of double taxation by deduction or exemption and credit. Administrative cooperation includes a Mutual Agreement Procedure, Exchange of Information with confidentiality safeguards, and mutual assistance in recovery of taxes. Notifications Income Tax Fri, 31 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142164