https://www.taxtmi.com/acts?id=43543 The Protocol excludes the Icelandic social security charge "Tryggingargjald" from taxes on total wages, treats interest integral to ship or aircraft operations as operational profits (excluding Article 11), conditions entitlement to dividends, interest, royalties and capital gains benefits on absence of special measures producing substantially lower tax and on ownership by nonresidents as determined after competent authority consultation, and allows a Contracting State to tax a foreign company's permanent establishment at a higher rate than similar domestic companies subject to a maximum rate difference. en-us Mon, 22 Jul 2024 17:57:16 +0530 Wed, 04 Dec 2024 12:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43543 The Protocol excludes the Icelandic social security charge "Tryggingargjald" from taxes on total wages, treats interest integral to ship or aircraft operations as operational profits (excluding Article 11), conditions entitlement to dividends, interest, royalties and capital gains benefits on absence of special measures producing substantially lower tax and on ownership by nonresidents as determined after competent authority consultation, and allows a Contracting State to tax a foreign company's permanent establishment at a higher rate than similar domestic companies subject to a maximum rate difference. Act-Rules DTAA Mon, 22 Jul 2024 17:57:16 +0530 https://www.taxtmi.com/acts?id=43543