https://www.taxtmi.com/notifications?id=142209 Treaty sets a framework to avoid double taxation between India and Germany by defining resident status, the permanent establishment concept and profit attribution, and allocating taxing rights across income categories (immovable property, business profits, shipping and air transport, capital gains), with source state withholding limits for dividends, interest, royalties and fees for technical services. It prescribes relief mechanisms (exemption and credit), non discrimination, mutual agreement and information exchange procedures, and a protocol clarifying profit attribution and administrative provisions. en-us Fri, 29 Nov 1996 00:00:00 +0530 Thu, 18 Jul 2024 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142209 Treaty sets a framework to avoid double taxation between India and Germany by defining resident status, the permanent establishment concept and profit attribution, and allocating taxing rights across income categories (immovable property, business profits, shipping and air transport, capital gains), with source state withholding limits for dividends, interest, royalties and fees for technical services. It prescribes relief mechanisms (exemption and credit), non discrimination, mutual agreement and information exchange procedures, and a protocol clarifying profit attribution and administrative provisions. Notifications Income Tax Fri, 29 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142209