https://www.taxtmi.com/acts?id=43981 The Protocol requires competent authorities to resolve indeterminate places of effective management by mutual agreement; confirms that treaty provisions do not bar a State from taxing profits attributable to a permanent establishment under its domestic law; obliges competent authorities to exchange obtainable information for implementing the Agreement or domestic tax laws; and provides that if a State later permits collection assistance with third States it will inform the other State and negotiate incorporation of collection assistance provisions into the Agreement. en-us Sat, 31 Aug 2024 10:17:55 +0530 Fri, 20 Dec 2024 14:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43981 The Protocol requires competent authorities to resolve indeterminate places of effective management by mutual agreement; confirms that treaty provisions do not bar a State from taxing profits attributable to a permanent establishment under its domestic law; obliges competent authorities to exchange obtainable information for implementing the Agreement or domestic tax laws; and provides that if a State later permits collection assistance with third States it will inform the other State and negotiate incorporation of collection assistance provisions into the Agreement. Act-Rules DTAA Sat, 31 Aug 2024 10:17:55 +0530 https://www.taxtmi.com/acts?id=43981