TaxTMI 
TaxTMI 
Amendment in the Convention between the Government of the Republic of India and the Government of Japan
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....nvention between the Government of the Republic of India and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income shall enter into force on the 28th day of June, 2006 in accordance with paragraph 1 of Article V of the Protocol amending the Convention for giving effect to the provisions of the said Protocol; Now, theref....
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....ernment of the Republic of India and the Government of Japan, Desiring to amend the Convention between the Government of the Republic of India and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed at New Delhi on 7th March, 1989 (hereinafter referred to as the Convention), Have agreed as follows: ....
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....s, and according to the laws of the Contracting State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest." ARTICLE III Paragraph 2 of Article 12 of the Convention shall be deleted and replaced by the following : "2. However, such royalties and fees for technical services may also be taxed ....
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....ts taxable on or after 1st July of the calendar year in which the Protocol enters into force, if the Protocol enters into force before 1st July of a calendar year; or (bb) for amounts taxable on or after 1st January of the calendar year next following the year in which the Protocol enters into force, if the Protocol enters into force after 30th June of a calendar year; and (ii) w....