https://www.taxtmi.com/acts?id=45364 Article 25 provides for elimination of double taxation by allowing residents to deduct from domestic tax the income-tax or capital tax paid in the other Contracting State attributable to income or capital taxable there; Spain's parallel relief includes an additional adjustment for dividends from Indian companies to substantial Spanish shareholders and permits taking exempted income or capital into account, while specified Indian exemptions are treated as deemed income-tax paid for a transitional period subject to consultation between competent authorities. en-us Fri, 18 Oct 2024 12:32:29 +0530 Fri, 18 Oct 2024 12:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45364 Article 25 provides for elimination of double taxation by allowing residents to deduct from domestic tax the income-tax or capital tax paid in the other Contracting State attributable to income or capital taxable there; Spain's parallel relief includes an additional adjustment for dividends from Indian companies to substantial Spanish shareholders and permits taking exempted income or capital into account, while specified Indian exemptions are treated as deemed income-tax paid for a transitional period subject to consultation between competent authorities. Act-Rules DTAA Fri, 18 Oct 2024 12:32:29 +0530 https://www.taxtmi.com/acts?id=45364