https://www.taxtmi.com/notifications?id=142535 Treaty allocates taxing rights between India and Greece, defining covered taxes and key terms including resident, company and permanent establishment; it limits taxation of enterprise profits to those derived through a permanent establishment and mandates arm's-length attribution. The agreement prescribes source rules for air and shipping income (with a concessionary reduction and credit for shipping), and specifies exclusive source taxation for royalties, dividends, interest, immovable property and capital gains. It includes 183 day temporary presence exceptions for service income, confidentiality-bound exchange of information, a mutual agreement procedure, and mechanisms to eliminate double taxation. en-us Fri, 17 Mar 1967 00:00:00 +0530 Mon, 30 Sep 2024 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142535 Treaty allocates taxing rights between India and Greece, defining covered taxes and key terms including resident, company and permanent establishment; it limits taxation of enterprise profits to those derived through a permanent establishment and mandates arm's-length attribution. The agreement prescribes source rules for air and shipping income (with a concessionary reduction and credit for shipping), and specifies exclusive source taxation for royalties, dividends, interest, immovable property and capital gains. It includes 183 day temporary presence exceptions for service income, confidentiality-bound exchange of information, a mutual agreement procedure, and mechanisms to eliminate double taxation. Notifications Income Tax Fri, 17 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142535