https://www.taxtmi.com/acts?id=45158 Profit attribution to a permanent establishment is limited to remuneration attributable to its actual activities; head office profits remain taxable in the resident State. The Protocol ties shipping profit methods to the Indian statutory percentage at signature and provides that any later Indian statutory reductions reduce the Convention percentage proportionately. It mandates refund procedures for excess source taxation, and requires that more favourable source tax limits India grants in later OECD member treaties on dividends, interest, royalties or fees for technical services also apply under this Convention from the date those treaties enter into force. en-us Thu, 17 Oct 2024 15:40:58 +0530 Wed, 23 Oct 2024 16:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45158 Profit attribution to a permanent establishment is limited to remuneration attributable to its actual activities; head office profits remain taxable in the resident State. The Protocol ties shipping profit methods to the Indian statutory percentage at signature and provides that any later Indian statutory reductions reduce the Convention percentage proportionately. It mandates refund procedures for excess source taxation, and requires that more favourable source tax limits India grants in later OECD member treaties on dividends, interest, royalties or fees for technical services also apply under this Convention from the date those treaties enter into force. Act-Rules DTAA Thu, 17 Oct 2024 15:40:58 +0530 https://www.taxtmi.com/acts?id=45158