https://www.taxtmi.com/acts?id=51314 The Convention applies to persons who are residents of one or both Contracting States. Income derived by or through an entity or arrangement treated as wholly or partly fiscally transparent is considered income of a resident of a Contracting State only to the extent that the State treats that income as the resident's income for taxation. The Convention does not affect a State's taxation of its residents except with respect to benefits expressly provided in specified treaty Articles. en-us Wed, 21 May 2025 12:56:59 +0530 Thu, 22 May 2025 12:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51314 The Convention applies to persons who are residents of one or both Contracting States. Income derived by or through an entity or arrangement treated as wholly or partly fiscally transparent is considered income of a resident of a Contracting State only to the extent that the State treats that income as the resident's income for taxation. The Convention does not affect a State's taxation of its residents except with respect to benefits expressly provided in specified treaty Articles. Act-Rules DTAA Wed, 21 May 2025 12:56:59 +0530 https://www.taxtmi.com/acts?id=51314