https://www.taxtmi.com/notifications?id=142807 Bilateral agreement governs avoidance of double taxation between India and the German Democratic Republic, applying to residents and specified taxes (Indian income and wealth taxes; specified GDR income, corporate and property taxes and similar successor taxes). It allocates taxing rights for business profits to the State of residence unless business is carried on through a permanent establishment in the other State, prescribes methods for attributing profits to such establishments, caps source withholding on dividends, interest and royalties for beneficial owners, allocates capital gains taxation by type, and provides non-discrimination, mutual agreement, exchange of information and assistance in collection mechanisms. en-us Fri, 02 Mar 1990 00:00:00 +0530 Tue, 26 Nov 2024 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142807 Bilateral agreement governs avoidance of double taxation between India and the German Democratic Republic, applying to residents and specified taxes (Indian income and wealth taxes; specified GDR income, corporate and property taxes and similar successor taxes). It allocates taxing rights for business profits to the State of residence unless business is carried on through a permanent establishment in the other State, prescribes methods for attributing profits to such establishments, caps source withholding on dividends, interest and royalties for beneficial owners, allocates capital gains taxation by type, and provides non-discrimination, mutual agreement, exchange of information and assistance in collection mechanisms. Notifications Income Tax Fri, 02 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142807