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Double taxation agreement: Between India and USSR signed

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Full Text of the Document

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....and the Government of the Union of Soviet Socialist Republics. Mr. S. B. Chavan, Union Finance Minister, signed it on behalf of the Government of India while Mr. V. M. Kamentsev, Deputy Chairman of the USSR Council of Ministers, signed it on behalf of the Government of the USSR. 2. Under this Agreement, business profits of a resident of one country shall be taxable in the other country only if it....