https://www.taxtmi.com/notifications?id=142576 Bilateral tax treaty between India and Uzbekistan sets rules to avoid double taxation and prevent fiscal evasion by: defining residents, taxes covered and key terms; allocating taxing rights for business profits, immovable property, dividends, interest, royalties, technical fees and capital gains; defining permanent establishment and profit attribution; providing non discrimination and elimination of double taxation by tax credits; and establishing mutual agreement, expanded exchange of information, assistance in collection and a limitation of benefits rule. A 2012 Protocol lowers withholding rate caps and inserts expanded information exchange, collection assistance and anti abuse measures. en-us Wed, 13 Nov 1996 00:00:00 +0530 Tue, 08 Oct 2024 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142576 Bilateral tax treaty between India and Uzbekistan sets rules to avoid double taxation and prevent fiscal evasion by: defining residents, taxes covered and key terms; allocating taxing rights for business profits, immovable property, dividends, interest, royalties, technical fees and capital gains; defining permanent establishment and profit attribution; providing non discrimination and elimination of double taxation by tax credits; and establishing mutual agreement, expanded exchange of information, assistance in collection and a limitation of benefits rule. A 2012 Protocol lowers withholding rate caps and inserts expanded information exchange, collection assistance and anti abuse measures. Notifications Income Tax Wed, 13 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142576