https://www.taxtmi.com/acts?id=46183 The Protocol amends the India-Poland tax treaty to revise taxes covered, territorial and fiscal definitions, broaden fiscal residence, expand permanent establishment to include prolonged cross border service provision, cap source taxation of dividends, interest, royalties and technical fees where the recipient is the beneficial owner, permit capital gains taxation for shares deriving mainly from immovable property, modify dependent personal services and student exemptions, restate elimination of double taxation by credit/deduction, strengthen exchange of information and assistance in tax collection, and add a Limitation of Benefits rule. en-us Mon, 16 Dec 2024 11:26:43 +0530 Mon, 16 Dec 2024 11:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46183 The Protocol amends the India-Poland tax treaty to revise taxes covered, territorial and fiscal definitions, broaden fiscal residence, expand permanent establishment to include prolonged cross border service provision, cap source taxation of dividends, interest, royalties and technical fees where the recipient is the beneficial owner, permit capital gains taxation for shares deriving mainly from immovable property, modify dependent personal services and student exemptions, restate elimination of double taxation by credit/deduction, strengthen exchange of information and assistance in tax collection, and add a Limitation of Benefits rule. Act-Rules DTAA Mon, 16 Dec 2024 11:26:43 +0530 https://www.taxtmi.com/acts?id=46183