https://www.taxtmi.com/acts?id=45061 The Protocol clarifies that no special rule deems an insurance enterprise to have a permanent establishment merely by collecting premiums through a dependent agent; income from corporate rights granting enjoyment of immovable property may be taxed where the property is situated; deductions for head-office expenses must be no less than under the Indian Income-tax Act at entry into force and specified intercompany charges to the head office are non-deductible (with a banking exception for interest); and profits from international shipping or air operations include container-related income and interest integral to those operations. en-us Wed, 16 Oct 2024 18:16:16 +0530 Tue, 22 Oct 2024 12:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45061 The Protocol clarifies that no special rule deems an insurance enterprise to have a permanent establishment merely by collecting premiums through a dependent agent; income from corporate rights granting enjoyment of immovable property may be taxed where the property is situated; deductions for head-office expenses must be no less than under the Indian Income-tax Act at entry into force and specified intercompany charges to the head office are non-deductible (with a banking exception for interest); and profits from international shipping or air operations include container-related income and interest integral to those operations. Act-Rules DTAA Wed, 16 Oct 2024 18:16:16 +0530 https://www.taxtmi.com/acts?id=45061