https://www.taxtmi.com/acts?id=44020 The Protocol amends tax treaty rules by expanding the permanent establishment concept to include prolonged service provision through personnel, substantial equipment operation, and resource exploration or exploitation beyond specified durations, and by reaffirming that only profits attributable to such a PE are taxable in the State where it is situated. It adds a Non Discrimination obligation with limited exceptions, broadens Exchange of Information obligations subject to confidentiality and legal limits, and creates mutual Assistance in the Collection of Taxes governed by the requested State's domestic procedures. en-us Tue, 17 Sep 2024 18:43:36 +0530 Fri, 27 Dec 2024 15:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44020 The Protocol amends tax treaty rules by expanding the permanent establishment concept to include prolonged service provision through personnel, substantial equipment operation, and resource exploration or exploitation beyond specified durations, and by reaffirming that only profits attributable to such a PE are taxable in the State where it is situated. It adds a Non Discrimination obligation with limited exceptions, broadens Exchange of Information obligations subject to confidentiality and legal limits, and creates mutual Assistance in the Collection of Taxes governed by the requested State's domestic procedures. Act-Rules DTAA Tue, 17 Sep 2024 18:43:36 +0530 https://www.taxtmi.com/acts?id=44020