https://www.taxtmi.com/acts?id=45339 The Protocol defines tax as the Slovenian or Indian tax excluding penalties and interest, and fixes fiscal year as the calendar year for Slovenia and the financial year beginning 1 April for India. It permits both Contracting States to tax income from immovable property and related capital gains subject to the Convention, deems an individual resident for the fiscal year of visit or the immediately preceding fiscal year for residence purposes, and allows higher domestic taxation of profits attributable to a permanent establishment up to a fifteen percentage point differential. en-us Fri, 18 Oct 2024 12:02:40 +0530 Fri, 18 Oct 2024 12:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45339 The Protocol defines tax as the Slovenian or Indian tax excluding penalties and interest, and fixes fiscal year as the calendar year for Slovenia and the financial year beginning 1 April for India. It permits both Contracting States to tax income from immovable property and related capital gains subject to the Convention, deems an individual resident for the fiscal year of visit or the immediately preceding fiscal year for residence purposes, and allows higher domestic taxation of profits attributable to a permanent establishment up to a fifteen percentage point differential. Act-Rules DTAA Fri, 18 Oct 2024 12:02:40 +0530 https://www.taxtmi.com/acts?id=45339