Agreement for avoidance of double taxation between India and Romania: Commencement of

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Full Text of the Document

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.... the prevention of fiscal evasion with respect of taxes on income. The convention has entered into force on the 14th November, 1987 and shall have effect in India in respect of income arising in any previous year beginning on or after the first day of April, 1988. Under this convention, business profits of an enterprise of one country shall be taxable in the other country only if it maintains a p....