https://www.taxtmi.com/notifications?id=142165 Convention creates a bilateral framework under section 90 to avoid double taxation and prevent fiscal evasion between India and Brazil, applying to residents and specified national taxes; it defines residence and key terms, allocates taxing rights across categories of income (including business profits, immovable property, dividends, interest, royalties and capital gains), sets permanent establishment and agency rules, prescribes withholding ceilings for certain passive incomes, establishes elimination of double taxation methods, a mutual agreement procedure, and an exchange of information clause subject to confidentiality and domestic law limits. en-us Tue, 31 Mar 1992 00:00:00 +0530 Mon, 15 Jul 2024 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142165 Convention creates a bilateral framework under section 90 to avoid double taxation and prevent fiscal evasion between India and Brazil, applying to residents and specified national taxes; it defines residence and key terms, allocates taxing rights across categories of income (including business profits, immovable property, dividends, interest, royalties and capital gains), sets permanent establishment and agency rules, prescribes withholding ceilings for certain passive incomes, establishes elimination of double taxation methods, a mutual agreement procedure, and an exchange of information clause subject to confidentiality and domestic law limits. Notifications Income Tax Tue, 31 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142165