https://www.taxtmi.com/acts?id=45091 Article 30 provides that the Agreement does not apply to holding companies as defined by Luxembourg's special fiscal laws or to other entities enjoying similar special fiscal treatment, including provisions enacted after the Agreement's signature, and that the Agreement likewise does not apply to income derived by an Indian resident from such companies or to shares or other capital rights in such companies owned by that resident. en-us Wed, 16 Oct 2024 18:29:37 +0530 Tue, 22 Oct 2024 14:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45091 Article 30 provides that the Agreement does not apply to holding companies as defined by Luxembourg's special fiscal laws or to other entities enjoying similar special fiscal treatment, including provisions enacted after the Agreement's signature, and that the Agreement likewise does not apply to income derived by an Indian resident from such companies or to shares or other capital rights in such companies owned by that resident. Act-Rules DTAA Wed, 16 Oct 2024 18:29:37 +0530 https://www.taxtmi.com/acts?id=45091