https://www.taxtmi.com/notifications?id=143800 Notification under section 90 gives effect to a Protocol amending the India-Oman tax treaty: it updates the preamble to target treaty shopping, clarifies competent authorities and tax year treatment, revises dual resident tie breaker rules for entities, inserts an associated enterprise adjustment mechanism, reduces withholding benchmarks for royalties and technical fees, adds a Non Discrimination Article, strengthens the Mutual Agreement Procedure with a three year presentation window, modernises Exchange of Information rules, and adds assistance in collection and an entitlement to benefits provision. en-us Wed, 25 Jun 2025 00:00:00 +0530 Wed, 23 Jul 2025 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143800 Notification under section 90 gives effect to a Protocol amending the India-Oman tax treaty: it updates the preamble to target treaty shopping, clarifies competent authorities and tax year treatment, revises dual resident tie breaker rules for entities, inserts an associated enterprise adjustment mechanism, reduces withholding benchmarks for royalties and technical fees, adds a Non Discrimination Article, strengthens the Mutual Agreement Procedure with a three year presentation window, modernises Exchange of Information rules, and adds assistance in collection and an entitlement to benefits provision. Notifications Income Tax Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143800