https://www.taxtmi.com/notifications?id=144280 The Agreement establishes rules to avoid double taxation and prevent fiscal evasion for taxes on income by defining persons covered, taxes in scope, residency tie breakers and comprehensive definitions. It sets a broad concept of permanent establishment with attribution of business profits on an arm's length basis, prescribes source taxation and withholding caps for dividends, interest, royalties and fees for technical services, allocates capital gains, and provides relief through tax credits, a Mutual Agreement Procedure, exchange of information, assistance in collection, and an anti abuse principal purpose test. en-us Fri, 24 Oct 2025 00:00:00 +0530 Mon, 27 Oct 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144280 The Agreement establishes rules to avoid double taxation and prevent fiscal evasion for taxes on income by defining persons covered, taxes in scope, residency tie breakers and comprehensive definitions. It sets a broad concept of permanent establishment with attribution of business profits on an arm's length basis, prescribes source taxation and withholding caps for dividends, interest, royalties and fees for technical services, allocates capital gains, and provides relief through tax credits, a Mutual Agreement Procedure, exchange of information, assistance in collection, and an anti abuse principal purpose test. Notifications Income Tax Fri, 24 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144280