https://www.taxtmi.com/acts?id=44901 A resident of Ireland who is a partner in an India-resident partnership remains liable in Ireland on the partner's share; that share is treated as Indian-source income and the appropriate part of Indian tax borne by the partnership is creditable in Ireland. Profits attributable to insurance permanent establishments may be determined by apportionment of enterprise profits if the method accords with Article 7 principles. India may tax an Irish company's permanent establishment at a higher rate than a similar Indian company. Ireland's laws then precluded collection assistance but could prompt negotiations if changed. en-us Wed, 16 Oct 2024 16:35:09 +0530 Tue, 22 Oct 2024 15:34:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44901 A resident of Ireland who is a partner in an India-resident partnership remains liable in Ireland on the partner's share; that share is treated as Indian-source income and the appropriate part of Indian tax borne by the partnership is creditable in Ireland. Profits attributable to insurance permanent establishments may be determined by apportionment of enterprise profits if the method accords with Article 7 principles. India may tax an Irish company's permanent establishment at a higher rate than a similar Indian company. Ireland's laws then precluded collection assistance but could prompt negotiations if changed. Act-Rules DTAA Wed, 16 Oct 2024 16:35:09 +0530 https://www.taxtmi.com/acts?id=44901