https://www.taxtmi.com/acts?id=51374 If a Contracting State reduces its general statutory rate of company tax below the threshold or exempts substantially all foreign source income, the States shall consult to amend the Convention; failing progress, the other State may notify that it will cease applying the provisions on dividends, interest, royalties and other income, and those provisions will cease to have effect for resident companies six months after a public written notification. The general statutory rate calculation includes generally available percentage based deductions and excludes taxes applied only on distribution or to shareholders. en-us Wed, 21 May 2025 16:23:58 +0530 Wed, 21 May 2025 16:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51374 If a Contracting State reduces its general statutory rate of company tax below the threshold or exempts substantially all foreign source income, the States shall consult to amend the Convention; failing progress, the other State may notify that it will cease applying the provisions on dividends, interest, royalties and other income, and those provisions will cease to have effect for resident companies six months after a public written notification. The general statutory rate calculation includes generally available percentage based deductions and excludes taxes applied only on distribution or to shareholders. Act-Rules DTAA Wed, 21 May 2025 16:23:58 +0530 https://www.taxtmi.com/acts?id=51374