https://www.taxtmi.com/notifications?id=142191 The Agreement establishes a bilateral double taxation avoidance regime between India and Poland, defining residents, permanent establishment, and competent authorities; allocates taxing rights by income category (immovable property, business profits, air and shipping, dividends, interest, royalties, capital gains, personal services); sets withholding tax ceilings subject to exceptions; provides mutual agreement procedure, exchange of information with confidentiality safeguards, assistance in collection of definitive tax claims, non-discrimination, and methods for elimination of double taxation. en-us Mon, 12 Feb 1990 00:00:00 +0530 Sat, 14 Dec 2024 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142191 The Agreement establishes a bilateral double taxation avoidance regime between India and Poland, defining residents, permanent establishment, and competent authorities; allocates taxing rights by income category (immovable property, business profits, air and shipping, dividends, interest, royalties, capital gains, personal services); sets withholding tax ceilings subject to exceptions; provides mutual agreement procedure, exchange of information with confidentiality safeguards, assistance in collection of definitive tax claims, non-discrimination, and methods for elimination of double taxation. Notifications Income Tax Mon, 12 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142191