https://www.taxtmi.com/notifications?id=142211 The Convention creates a reciprocal framework to avoid double taxation and prevent fiscal evasion between India and Sweden by allocating taxing rights, defining residents and taxes covered, and setting rules on permanent establishment, attribution of profits, and specific sourcing rules for dividends, interest, royalties, capital gains and personal services. It prescribes methods of relief (credit and related provisions), non discrimination, mutual agreement procedure for disputes, exchange of information with confidentiality safeguards, and collection assistance, together with entry into force, transitional timing and termination provisions. en-us Wed, 17 Dec 1997 00:00:00 +0530 Thu, 18 Jul 2024 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142211 The Convention creates a reciprocal framework to avoid double taxation and prevent fiscal evasion between India and Sweden by allocating taxing rights, defining residents and taxes covered, and setting rules on permanent establishment, attribution of profits, and specific sourcing rules for dividends, interest, royalties, capital gains and personal services. It prescribes methods of relief (credit and related provisions), non discrimination, mutual agreement procedure for disputes, exchange of information with confidentiality safeguards, and collection assistance, together with entry into force, transitional timing and termination provisions. Notifications Income Tax Wed, 17 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142211