https://www.taxtmi.com/notifications?id=142424 The Agreement provides a bilateral framework to avoid double taxation and prevent fiscal evasion between India and Switzerland, defining residence and tie breaker rules, the permanent establishment standard with specific inclusions and exclusions, and allocates taxing rights across income categories-including business profits, immovable property, dividends, interest, royalties, fees for included services and capital gains-while prescribing withholding rate ceilings, exceptions for effectively connected income, methods for elimination of double taxation, a mutual agreement procedure, and exchange of information with confidentiality safeguards. en-us Fri, 21 Apr 1995 00:00:00 +0530 Thu, 02 Jan 2025 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142424 The Agreement provides a bilateral framework to avoid double taxation and prevent fiscal evasion between India and Switzerland, defining residence and tie breaker rules, the permanent establishment standard with specific inclusions and exclusions, and allocates taxing rights across income categories-including business profits, immovable property, dividends, interest, royalties, fees for included services and capital gains-while prescribing withholding rate ceilings, exceptions for effectively connected income, methods for elimination of double taxation, a mutual agreement procedure, and exchange of information with confidentiality safeguards. Notifications Income Tax Fri, 21 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142424