https://www.taxtmi.com/notifications?id=142440 Convention gives domestic effect to an agreement to avoid double taxation and prevent fiscal evasion, applying to residents and specified taxes on income and capital; it defines key terms and allocates taxing rights: immovable property is taxable in situs State; business profits are taxable in the resident State except profits attributable to a permanent establishment in the other State determined on an arm's-length separate enterprise basis; specific rules and limitations apply to dividends, interest, royalties and fees for technical services; capital gains, personal services, pensions, government remuneration, artists, students and teachers receive tailored sourcing and exemption rules; relief is by tax credit, mutual agreement procedure, information exchange and collection assistance; entry into force, confidentiality and termination provisions are included. en-us Thu, 25 Sep 1997 00:00:00 +0530 Mon, 23 Dec 2024 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142440 Convention gives domestic effect to an agreement to avoid double taxation and prevent fiscal evasion, applying to residents and specified taxes on income and capital; it defines key terms and allocates taxing rights: immovable property is taxable in situs State; business profits are taxable in the resident State except profits attributable to a permanent establishment in the other State determined on an arm's-length separate enterprise basis; specific rules and limitations apply to dividends, interest, royalties and fees for technical services; capital gains, personal services, pensions, government remuneration, artists, students and teachers receive tailored sourcing and exemption rules; relief is by tax credit, mutual agreement procedure, information exchange and collection assistance; entry into force, confidentiality and termination provisions are included. Notifications Income Tax Thu, 25 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142440