https://www.taxtmi.com/notifications?id=142882 The Convention allocates taxing rights between India and Sweden for residents, defines key terms including permanent establishment, and prescribes sourcing rules for business profits, air and shipping, dividends, interest, royalties and fees for technical services. It limits source state withholding on certain passive income where the recipient is the beneficial owner, provides methods to eliminate double taxation through credits or exemptions subject to domestic law, and establishes a Mutual Agreement Procedure and exchange of information framework with nondiscrimination safeguards. en-us Mon, 27 Mar 1989 00:00:00 +0530 Tue, 17 Dec 2024 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142882 The Convention allocates taxing rights between India and Sweden for residents, defines key terms including permanent establishment, and prescribes sourcing rules for business profits, air and shipping, dividends, interest, royalties and fees for technical services. It limits source state withholding on certain passive income where the recipient is the beneficial owner, provides methods to eliminate double taxation through credits or exemptions subject to domestic law, and establishes a Mutual Agreement Procedure and exchange of information framework with nondiscrimination safeguards. Notifications Income Tax Mon, 27 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142882