https://www.taxtmi.com/acts?id=43907 The Protocol clarifies that immovable property income may be taxed in both States, treats India's Government as including political sub-divisions for deeming interest, royalties and technical fees to arise where the payer is a political sub-division, and replaces Article 26 with an expanded Exchange of Information obligation requiring competent authorities to exchange foreseeably relevant tax information, protect confidentiality, limit disclosure to specified tax purposes unless authorised, employ information gathering measures even without domestic interest, and not decline requests solely because information is held by banks, nominees or fiduciaries. en-us Wed, 21 Aug 2024 11:35:22 +0530 Mon, 09 Dec 2024 17:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43907 The Protocol clarifies that immovable property income may be taxed in both States, treats India's Government as including political sub-divisions for deeming interest, royalties and technical fees to arise where the payer is a political sub-division, and replaces Article 26 with an expanded Exchange of Information obligation requiring competent authorities to exchange foreseeably relevant tax information, protect confidentiality, limit disclosure to specified tax purposes unless authorised, employ information gathering measures even without domestic interest, and not decline requests solely because information is held by banks, nominees or fiduciaries. Act-Rules DTAA Wed, 21 Aug 2024 11:35:22 +0530 https://www.taxtmi.com/acts?id=43907