TaxTMI 
TaxTMI 
Central Government notifies Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting
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....ry as in Article 39 of the said Convention, on the 25th day of June, 2019; And whereas, the date of entry into force of the said Convention for India is the 01st day of October, 2019, being the first day of the month following the expiration of a period of three calendar months beginning on the 25th day of June, 2019 being the date of deposit by India of the instrument of ratification, in accordance with para 2 of Article 34 of the said Convention; And whereas, the provisions of the said Convention shall have effect in India with respect to a Covered Tax Agreement in accordance with provisions of Article 35 of the said Convention; Now, therefore, in exercise of the powers conferred by sub-section (1) of section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that the provisions of the said Convention shall be given effect to in the Union of India, in accordance with India's Position under the said Convention, as set out in the Annexure hereto. ANNEXURE MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING The Parties to this Convention, Recognising that governments lose s....
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.... i) that is in force between two or more: A) Parties; and/or B) jurisdictions or territories which are parties to an agreement described above and for whose international relations a Party is responsible; and ii) with respect to which each such Party has made a notification to the Depositary listing the agreement as well as any amending or accompanying instruments thereto (identified by title, names of the parties, date of signature, and, if applicable at the time of the notification, date of entry into force) as an agreement which it wishes to be covered by this Convention. b) The term "Party" means: i) A State for which this Convention is in force pursuant to Article 34 (Entry into Force); or ii) A jurisdiction which has signed this Convention pursuant to subparagraph b) or c) of paragraph 1 of Article 27 (Signature and Ratification, Acceptance or Approval) and for which this Convention is in force pursuant to Article 34 (Entry into Force). c) The term "Contracting Jurisdiction" means a party to a Covered Tax Agreement. d) The term "Signatory" means a State or jurisdiction which has signed this Conventio....
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....n. 5. A Party may reserve the right: a) for the entirety of this Article not to apply to its Covered Tax Agreements; b) for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4; c) for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4 which denies treaty benefits in the case of income derived by or through an entity or arrangement established in a third jurisdiction; d) for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4 which identifies in detail the treatment of specific fact patterns and types of entities or arrangements; e) for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4 which identifies in detail the treatment of specific fact patterns and types of entities or arrangements and denies treaty benefits in the case of income derived by or through an entity or arrangement established in a third jurisdiction; f) for paragraph 2 not to apply to its Covered Tax Agreements; ....
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....nt of one of the Contracting Jurisdictions in cases in which that person would otherwise be treated as a resident of more than one Contracting Jurisdiction. Paragraph 1 shall not apply, however, to provisions of a Covered Tax Agreement specifically addressing the residence of companies participating in dual-listed company arrangements. 3. A Party may reserve the right: a) for the entirety of this Article not to apply to its Covered Tax Agreements; b) for the entirety of this Article not to apply to its Covered Tax Agreements that already address cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence; c) for the entirety of this Article not to apply to its Covered Tax Agreements that already address cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by denying treaty benefits without requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a sing....
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....g Jurisdiction from tax in that Contracting Jurisdiction for the purpose of eliminating double taxation shall not apply where the other Contracting Jurisdiction applies the provisions of the Covered Tax Agreement to exempt such income or capital from tax or to limit the rate at which such income or capital may be taxed. In the latter case, the first-mentioned Contracting Jurisdiction shall allow as a deduction from the tax on the income or capital of that resident an amount equal to the tax paid in that other Contracting Jurisdiction. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income or capital which may be taxed in that other Contracting Jurisdiction. 3. Paragraph 2 shall apply to a Covered Tax Agreement that would otherwise require a Contracting Jurisdiction to exempt income or capital described in that paragraph. Option B 4. Provisions of a Covered Tax Agreement that would otherwise exempt income derived by a resident of a Contracting Jurisdiction from tax in that Contracting Jurisdiction for the purpose of eliminating double taxation because such income is treated as ....
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....ing Jurisdiction to exempt from tax in that Contracting Jurisdiction income derived or capital owned by a resident of that Contracting Jurisdiction which, in accordance with the provisions of the Covered Tax Agreement, may be taxed in the other Contracting Jurisdiction. 8. A Party that does not choose to apply an Option under paragraph 1 may reserve the right for the entirety of this Article not to apply with respect to one or more identified Covered Tax Agreements (or with respect to all of its Covered Tax Agreements). 9. A Party that does not choose to apply Option C may reserve the right, with respect to one or more identified Covered Tax Agreements (or with respect to all of its Covered Tax Agreements), not to permit the other Contracting Jurisdiction(s) to apply Option C. 10. Each Party that chooses to apply an Option under paragraph 1 shall notify the Depositary of its choice of Option. Such notification shall also include: a) in the case of a Party that chooses to apply Option A, the list of its Covered Tax Agreements which contain a provision described in paragraph 3, as well as the article and paragraph number of each such provision; b) in the ca....
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....or applies more broadly. 5. Each Party shall notify the Depositary of whether each of its Covered Tax Agreements, other than those that are within the scope of a reservation under paragraph 4, contains preamble language described in paragraph 2, and if so, the text of the relevant preambular paragraph. Where all Contracting Jurisdictions have made such a notification with respect to that preamble language, such preamble language shall be replaced by the text described in paragraph 1. In other cases, the text described in paragraph 1 shall be included in addition to the existing preamble language. 6. Each Party that chooses to apply paragraph 3 shall notify the Depositary of its choice. Such notification shall also include the list of its Covered Tax Agreements that do not already contain preamble language referring to a desire to develop an economic relationship or to enhance co-operation in tax matters. The text described in paragraph 3 shall be included in a Covered Tax Agreement only where all Contracting Jurisdictions have chosen to apply that paragraph and have made such a notification with respect to the Covered Tax Agreement. Article 7 - Prevention of Treaty Abuse ....
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....ph 4 shall apply to provisions of a Covered Tax Agreement (as it may be modified by this Convention) that deny all or part of the benefits that would otherwise be provided under the Covered Tax Agreement where the principal purpose or one of the principal purposes of any arrangement or transaction, or of any person concerned with an arrangement or transaction, was to obtain those benefits. 6. A Party may also choose to apply the provisions contained in paragraphs 8 through 13 (hereinafter referred to as the "Simplified Limitation on Benefits Provision") to its Covered Tax Agreements by making the notification described in subparagraph c) of paragraph 17. The Simplified Limitation on Benefits Provision shall apply with respect to a Covered Tax Agreement only where all Contracting Jurisdictions have chosen to apply it. 7. In cases where some but not all of the Contracting Jurisdictions to a Covered Tax Agreement choose to apply the Simplified Limitation on Benefits Provision pursuant to paragraph 6, then, notwithstanding the provisions of that paragraph, the Simplified Limitation on Benefits Provision shall apply with respect to the granting of benefits under the Covered Tax Ag....
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....such Contracting Jurisdiction, political subdivision or local authority; c) a company or other entity, if the principal class of its shares is regularly traded on one or more recognised stock exchanges; d) a person, other than an individual, that: i) is a non-profit organisation of a type that is agreed to by the Contracting Jurisdictions through an exchange of diplomatic notes; or ii) is an entity or arrangement established in that Contracting Jurisdiction that is treated as a separate person under the taxation laws of that Contracting Jurisdiction and: A) that is established and operated exclusively or almost exclusively to administer or provide retirement benefits and ancillary or incidental benefits to individuals and that is regulated as such by that Contracting Jurisdiction or one of its political subdivisions or local authorities; or B) that is established and operated exclusively or almost exclusively to invest funds for the benefit of entities or arrangements referred to in subdivision A); e) a person other than an individual, if, on at least half the days of a twelve-month period that includes the time when th....
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.... such resident. 11. A resident of a Contracting Jurisdiction to a Covered Tax Agreement that is not a qualified person shall also be entitled to a benefit that would otherwise be accorded by the Covered Tax Agreement with respect to an item of income if, on at least half of the days of any twelve-month period that includes the time when the benefit would otherwise be accorded, persons that are equivalent beneficiaries own, directly or indirectly, at least 75 per cent of the beneficial interests of the resident. 12. If a resident of a Contracting Jurisdiction to a Covered Tax Agreement is neither a qualified person pursuant to the provisions of paragraph 9, nor entitled to benefits under paragraph 10 or 11, the competent authority of the other Contracting Jurisdiction may, nevertheless, grant the benefits of the Covered Tax Agreement, or benefits with respect to a specific item of income, taking into account the object and purpose of the Covered Tax Agreement, but only if such resident demonstrates to the satisfaction of such competent authority that neither its establishment, acquisition or maintenance, nor the conduct of its operations, had as one of its principal purposes t....
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.... any case, a person shall be connected to another if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same person or persons. 14. The Simplified Limitation on Benefits Provision shall apply in place of or in the absence of provisions of a Covered Tax Agreement that would limit the benefits of the Covered Tax Agreement (or that would limit benefits other than a benefit under the provisions of the Covered Tax Agreement relating to residence, associated enterprises or non-discrimination or a benefit that is not restricted solely to residents of a Contracting Jurisdiction) only to a resident that qualifies for such benefits by meeting one or more categorical tests. 15. A Party may reserve the right: a) for paragraph 1 not to apply to its Covered Tax Agreements on the basis that it intends to adopt a combination of a detailed limitation on benefits provision and either rules to address conduit financing structures or a principal purpose test, thereby meeting the minimum standard for preventing treaty abuse under the OECD/G20 BEPS package; in such cases, the Contracting Jurisdictions shall endeavour to re....
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....plication of paragraph 1 alone as an interim measure, it intends where possible to adopt a limitation on benefits provision, in addition to or in replacement of paragraph 1, through bilateral negotiation. b) Each Party that chooses to apply paragraph 4 shall notify the Depositary of its choice. Paragraph 4 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification. c) Each Party that chooses to apply the Simplified Limitation on Benefits Provision pursuant to paragraph 6 shall notify the Depositary of its choice. Unless such Party has made the reservation described in subparagraph c) of paragraph 15, such notification shall also include the list of its Covered Tax Agreements which contain a provision described in paragraph 14, as well as the article and paragraph number of each such provision. d) Each Party that does not choose to apply the Simplified Limitation on Benefits Provision pursuant to paragraph 6, but chooses to apply either subparagraph a) or b) of paragraph 7 shall notify the Depositary of its choice of subparagraph. Unless such Party has made the reservation described in subparagraph c) of paragraph 15, such ....
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....ragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 1 that is not subject to a reservation described in subparagraph b) of paragraph 3, and if so, the article and paragraph number of each such provision. Paragraph 1 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that provision. Article 9 - Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property 1. Provisions of a Covered Tax Agreement providing that gains derived by a resident of a Contracting Jurisdiction from the alienation of shares or other rights of participation in an entity may be taxed in the other Contracting Jurisdiction provided that these shares or rights derived more than a certain part of their value from immovable property (real property) situated in that other Contracting Jurisdiction (or provided that more than a certain part of the property of the entity consists of such immovable property (real property)): a) shall apply if the relevant value threshold i....
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....eady contain a provision of the type described in paragraph 1 that applies to the alienation of interests other than shares; f) for paragraph 4 not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 5. 7. Each Party that has not made the reservation described in subparagraph a) of paragraph 6 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 1, and if so, the article and paragraph number of each such provision. Paragraph 1 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made a notification with respect to that provision. 8. Each Party that chooses to apply paragraph 4 shall notify the Depositary of its choice. Paragraph 4 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification. In such case, paragraph 1 shall not apply with respect to that Covered Tax Agreement. In the case of a Party that has not made the reservation described in subparagraph f) of paragraph 6 and has made the reservation described in subparagraph a) of paragraph 6, suc....
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....diction, the competent authority of the other Contracting Jurisdiction may, nevertheless, grant these benefits with respect to that item of income if, in response to a request by such resident, such competent authority determines that granting such benefits is justified in light of the reasons such resident did not satisfy the requirements of paragraphs 1 and 2. The competent authority of the Contracting Jurisdiction to which a request has been made under the preceding sentence by a resident of the other Contracting Jurisdiction shall consult with the competent authority of that other Contracting Jurisdiction before either granting or denying the request. 4. Paragraphs 1 through 3 shall apply in place of or in the absence of provisions of a Covered Tax Agreement that deny or limit benefits that would otherwise be granted to an enterprise of a Contracting Jurisdiction which derives income from the other Contracting Jurisdiction that is attributable to a permanent establishment of the enterprise situated in a third jurisdiction. 5. A Party may reserve the right: a) for the entirety of this Article not to apply to its Covered Tax Agreements; b) for the entirety....
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.... provide a tax credit or tax exemption to Jurisdiction may tax in accordance with the Covered Tax Agreement (including profits that are attributable to a permanent establishment situated in that other Contracting Jurisdiction in accordance with the Covered Tax Agreement); e) which protect residents of that Contracting Jurisdiction against certain discriminatory taxation practices by that Contracting Jurisdiction; f) which allow residents of that Contracting Jurisdiction to request that the competent authority of that or either Contracting Jurisdiction consider cases of taxation not in accordance with the Covered Tax Agreement; g) which may affect how that Contracting Jurisdiction taxes an individual who is a resident of that Contracting Jurisdiction when that individual is a member of a diplomatic mission, government mission or consular post of the other Contracting Jurisdiction; h) which provide that pensions or other payments made under the social security legislation of the other Contracting Jurisdiction shall be taxable only in that other Contracting Jurisdiction; i) which provide that pensions and similar payments, annuities, alimon....
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....s the right to use; or c) for the provision of services by that enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting Jurisdiction in respect of any activities which that person undertakes for the enterprise unless these activities, if they were exercised by the enterprise through a fixed place of business of that enterprise situated in that Contracting Jurisdiction, would not cause that fixed place of business to be deemed to constitute a permanent establishment under the definition of permanent establishment included in the Covered Tax Agreement (as it may be modified by this Convention). 2. Paragraph 1 shall not apply where the person acting in a Contracting Jurisdiction to a Covered Tax Agreement on behalf of an enterprise of the other Contracting Jurisdiction carries on business in the first-mentioned Contracting Jurisdiction as an independent agent and acts for the enterprise in the ordinary course of that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within th....
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....nent establishment" shall be deemed not to include: a) the activities specifically listed in the Covered Tax Agreement (prior to modification by this Convention) as activities deemed not to constitute a permanent establishment, whether or not that exception from permanent establishment status is contingent on the activity being of a preparatory or auxiliary character; b) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any activity not described in subparagraph a); c) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) and b), provided that such activity or, in the case of subparagraph c), the overall activity of the fixed place of business, is of a preparatory or auxiliary character. Option B 3. Notwithstanding the provisions of a Covered Tax Agreement that define the term "permanent establishment", the term "permanent establishment" shall be deemed not to include: a) the activities specifically listed in the Covered Tax Agreement (prior to modification by this Convention) as activities deemed not to constitute a perman....
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....perate in a comparable manner). b) Paragraph 4 shall apply to provisions of a Covered Tax Agreement (as they may be modified by paragraph 2 or 3) that list specific activities that are deemed not to constitute a permanent establishment even if the activity is carried on through a fixed place of business (or provisions of a Covered Tax Agreement that operate in a comparable manner). 6. A Party may reserve the right: a) for the entirety of this Article not to apply to its Covered Tax Agreements; b) for paragraph 2 not to apply to its Covered Tax Agreements that explicitly state that a list of specific activities shall be deemed not to constitute a permanent establishment only if each of the activities is of a preparatory or auxiliary character; c) for paragraph 4 not to apply to its Covered Tax Agreements. 7. Each Party that chooses to apply an Option under paragraph 1 shall notify the Depositary of its choice of Option. Such notification shall also include the list of its Covered Tax Agreements which contain a provision described in subparagraph a) of paragraph 5, as well as the article and paragraph number of each such provision. An Option shall ....
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....ch the first-mentioned enterprise has carried on activities at that building site, construction or installation project, or other place identified in the relevant provision of the Covered Tax Agreement. 2. Paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement to the extent that such provisions address the division of contracts into multiple parts to avoid the application of a time period or periods in relation to the existence of a permanent establishment for specific projects or activities described in paragraph 1. 3. A Party may reserve the right: a) for the entirety of this Article not to apply to its Covered Tax Agreements; b) for the entirety of this Article not to apply with respect to provisions of its Covered Tax Agreements relating to the exploration for or exploitation of natural resources. 4. Each Party that has not made a reservation described in subparagraph a) of paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 2 that is not subject to a reservation under subparagraph b) of paragraph 3, and if so, the article and paragrap....
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.... 1. Where a person considers that the actions of one or both of the Contracting Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, that person may, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions, present the case to the competent authority of either Contracting Jurisdiction. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting Jurisdiction, with a view to the avoidance of taxation which is not in accordance with the Covered Tax Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting Jurisdictions. 3. The competent authorities of the Contracting Jurisdictions shall endeavour to resolve by mutual agreement any diff....
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....its in the domestic law of the Contracting Jurisdictions. c) i) The first sentence of paragraph 3 shall apply in the absence of provisions of a Covered Tax Agreement that provide that the competent authorities of the Contracting Jurisdictions shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Covered Tax Agreement. ii) The second sentence of paragraph 3 shall apply in the absence of provisions of a Covered Tax Agreement that provide that the competent authorities of the Contracting Jurisdictions may also consult together for the elimination of double taxation in cases not provided for in the Covered Tax Agreement. 5. A Party may reserve the right: a) for the first sentence of paragraph 1 not to apply to its Covered Tax Agreements on the basis that it intends to meet the minimum standard for improving dispute resolution under the OECD/G20 BEPS Package by ensuring that under each of its Covered Tax Agreements (other than a Covered Tax Agreement that permits a person to present a case to the competent authority of either Contracting Jurisdiction), where a person considers that the actions o....
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.... between both Contracting Jurisdictions from the end of the taxable year in which the profits would have been attributable to the permanent establishment (this provision shall not apply in the case of fraud, gross negligence or wilful default); and B) the Contracting Jurisdictions shall not include in the profits of an enterprise, and tax accordingly, profits that would have accrued to the enterprise but that by reason of the conditions referred to in a provision in the Covered Tax Agreement relating to associated enterprises have not so accrued, after a period that is mutually agreed between both Contracting Jurisdictions from the end of the taxable year in which the profits would have accrued to the enterprise (this provision shall not apply in the case of fraud, gross negligence or wilful default). 6. a) Each Party that has not made a reservation described in subparagraph a) of paragraph 5 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in clause i) of subparagraph a) of paragraph 4, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made a notification ....
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....ragraph 5, the list of its Covered Tax Agreements which do not contain a provision described in clause ii) of subparagraph b) of paragraph 4; the second sentence of paragraph 2 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that Covered Tax Agreement. d) Each Party shall notify the Depositary of: i) the list of its Covered Tax Agreements which do not contain a provision described in clause i) of subparagraph c) of paragraph 4; the first sentence of paragraph 3 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that Covered Tax Agreement; ii) the list of its Covered Tax Agreements which do not contain a provision described in clause ii) of subparagraph c) of paragraph 4; the second sentence of paragraph 3 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that Covered Tax Agreement. Article 17 - Corresponding Adjustments 1. Where a Contracting Jurisdiction includes in the profits of an enterprise of that Contracting Jurisdiction - ....
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....ined in paragraph 1, provided that the Contracting Jurisdictions were able to reach agreement on that provision and on the provisions described in clause ii) of subparagraph c) of paragraph 5 of Article 16 (Mutual Agreement Procedure). 4. Each Party that has not made a reservation described in paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 2, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1. In other cases, paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1. PART VI. ARBITRATION Article 18 - Choice to Apply Part VI A Party may choose to apply this Part with respect to its Covered Tax Agreements and shall notify the Depositary accordingly. This Part shall apply in relation to two Contracting Jurisdictions with respect to a Covered Tax Agreement only where both Contracting Jurisdictions hav....
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....ere a person who presented a case and a competent authority have agreed to suspend the mutual agreement procedure, the period provided in subparagraph b) of paragraph 1 will stop running until the suspension has been lifted. 3. Where both competent authorities agree that a person directly affected by the case has failed to provide in a timely manner any additional material information requested by either competent authority after the start of the period provided in subparagraph b) of paragraph 1, the period provided in subparagraph b) of paragraph 1 shall be extended for an amount of time equal to the period beginning on the date by which the information was requested and ending on the date on which that information was provided. 4. a) The arbitration decision with respect to the issues submitted to arbitration shall be implemented through the mutual agreement concerning the case referred to in paragraph 1. The arbitration decision shall be final. b) The arbitration decision shall be binding on both Contracting Jurisdictions except in the following cases: i) if a person directly affected by the case does not accept the mutual agreement that implements the arbitrat....
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....r b) request additional information from that person for that purpose. 7. Where pursuant to subparagraph b) of paragraph 6, one or both of the competent authorities have requested from the person who presented the case additional information necessary to undertake substantive consideration of the case, the competent authority that requested the additional information shall, within three calendar months of receiving the additional information from that person, notify that person and the other competent authority either: a) that it has received the requested information; or b) that some of the requested information is still missing. 8. Where neither competent authority has requested additional information pursuant to subparagraph b) of paragraph 6, the start date referred to in paragraph 1 shall be the earlier of: a) the date on which both competent authorities have notified the person who presented the case pursuant to subparagraph a) of paragraph 6; and b) the date that is three calendar months after the notification to the competent authority of the other Contracting Jurisdiction pursuant to subparagraph b) of paragraph 5. 9. W....
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.... of the Contracting Jurisdictions, the arbitration process shall terminate. Article 20 - Appointment of Arbitrators 1. Except to the extent that the competent authorities of the Contracting Jurisdictions mutually agree on different rules, paragraphs 2 through 4 shall apply for the purposes of this Part. 2. The following rules shall govern the appointment of the members of an arbitration panel: a) The arbitration panel shall consist of three individual members with expertise or experience in international tax matters. b) Each competent authority shall appoint one panel member within 60 days of the date of the request for arbitration under paragraph 1 of Article 19 (Mandatory Binding Arbitration). The two panel members so appointed shall, within 60 days of the latter of their appointments, appoint a third member who shall serve as Chair of the arbitration panel. The Chair shall not be a national or resident of either Contracting Jurisdiction. c) Each member appointed to the arbitration panel must be impartial and independent of the competent authorities, tax administrations, and ministries of finance of the Contracting Jurisdictions and of all pers....
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....embers of the arbitration panel and their staff agree in writing, prior to their acting in an arbitration proceeding, to treat any information relating to the arbitration proceeding consistently with the confidentiality and nondisclosure obligations described in the provisions of the Covered Tax Agreement related to exchange of information and administrative assistance and under the applicable laws of the Contracting Jurisdictions. Article 22 - Resolution of a Case Prior to the Conclusion of the Arbitration For the purposes of this Part and the provisions of the relevant Covered Tax Agreement that provide for resolution of cases through mutual agreement, the mutual agreement procedure, as well as the arbitration proceeding, with respect to a case shall terminate if, at any time after a request for arbitration has been made and before the arbitration panel has delivered its decision to the competent authorities of the Contracting Jurisdictions: a) the competent authorities of the Contracting Jurisdictions reach a mutual agreement to resolve the case; or b) the person who presented the case withdraws the request for arbitration or the request for a mutual agre....
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.... any threshold questions, and shall not include a rationale or any other explanation of the decision. The arbitration decision will be adopted by a simple majority of the panel members. The arbitration panel shall deliver its decision in writing to the competent authorities of the Contracting Jurisdictions. The arbitration decision shall have no precedential value. 2. For the purpose of applying this Article with respect to its Covered Tax Agreements, a Party may reserve the right for paragraph 1 not to apply to its Covered Tax Agreements. In such a case, except to the extent that the competent authorities of the Contracting Jurisdictions mutually agree on different rules, the following rules shall apply with respect to an arbitration proceeding: a) After a case is submitted to arbitration, the competent authority of each Contracting Jurisdiction shall provide any information that may be necessary for the arbitration decision to all panel members without undue delay. Unless the competent authorities of the Contracting Jurisdictions agree otherwise, any information that was not available to both competent authorities before the request for arbitration was received by bot....
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.... for arbitration has been made and before the arbitration panel has delivered its decision to the competent authorities of the Contracting Jurisdictions, a person that presented the case or one of that person's advisors materially breaches that agreement. 6. Notwithstanding paragraph 4, a Party that does not choose to apply paragraph 5 may reserve the right for paragraph 5 not to apply with respect to one or more identified Covered Tax Agreements or with respect to all of its Covered Tax Agreements. 7. A Party that chooses to apply paragraph 5 may reserve the right for this Part not to apply with respect to all Covered Tax Agreements for which the other Contracting Jurisdiction makes a reservation pursuant to paragraph 6. Article 24 - Agreement on a Different Resolution 1. For purposes of applying this Part with respect to its Covered Tax Agreements, a Party may choose to apply paragraph 2 and shall notify the Depositary accordingly. Paragraph 2 shall apply in relation to two Contracting Jurisdictions with respect to a Covered Tax Agreement only where both Contracting Jurisdictions have made such a notification. 2. Notwithstanding paragraph 4 of Article 19 (Mandatory....
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....of a case with respect to which an arbitration panel or similar body has previously been set up in accordance with a bilateral or multilateral convention that provides for mandatory binding arbitration of unresolved issues arising from a mutual agreement procedure case. 3. Subject to paragraph 1, nothing in this Part shall affect the fulfilment of wider obligations with respect to the arbitration of unresolved issues arising in the context of a mutual agreement procedure resulting from other conventions to which the Contracting Jurisdictions are or will become parties. 4. A Party may reserve the right for this Part not to apply with respect to one or more identified Covered Tax Agreements (or to all of its Covered Tax Agreements) that already provide for mandatory binding arbitration of unresolved issues arising from a mutual agreement procedure case. PART VII. FINAL PROVISIONS Article 27 - Signature and Ratification, Acceptance or Approval 1. As of 31 December 2016, this Convention shall be open for signature by: a) all States; b) Guernsey (the United Kingdom of Great Britain and Northern Ireland); Isle of Man (the United Kingdom of Great Britai....
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....18 (Choice to Apply Part VI) to apply Part VI (Arbitration) may formulate one or more reservations with respect to the scope of cases that shall be eligible for arbitration under the provisions of Part VI (Arbitration). For a Party which chooses under Article 18 (Choice to Apply Part VI) to apply Part VI (Arbitration) after it has become a Party to this Convention, reservations pursuant to this subparagraph shall be made at the same time as that Party's notification to the Depositary pursuant to Article 18 (Choice to Apply Part VI). b) Reservations made under subparagraph a) are subject to acceptance. A reservation made under subparagraph a) shall be considered to have been accepted by a Party if it has not notified the Depositary that it objects to the reservation by the end of a period of twelve calendar months beginning on the date of notification of the reservation by the Depositary or by the date on which it deposits its instrument of ratification, acceptance, or approval, whichever is later. For a Party which chooses under Article 18 (Choice to Apply Part VI) to apply Part VI (Arbitration) after it has become a Party to this Convention, objections to prior reservations mad....
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....st of expected reservations shall be provided to the Depositary at that time. 8. For reservations made pursuant to each of the following provisions, a list of agreements notified pursuant to clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) that are within the scope of the reservation as defined in the relevant provision (and, in the case of a reservation under any of the following provisions other than those listed in subparagraphs c), d) and n), the article and paragraph number of each relevant provision) must be provided when such reservations are made: a) Subparagraphs b), c), d), e) and g) of paragraph 5 of Article 3 (Transparent Entities); b) Subparagraphs b), c) and d) of paragraph 3 of Article 4 (Dual Resident Entities); c) Paragraphs 8 and 9 of Article 5 (Application of Methods for Elimination of Double Taxation); d) Paragraph 4 of Article 6 (Purpose of a Covered Tax Agreement); e) Subparagraphs b) and c) of paragraph 15 of Article 7 (Prevention of Treaty Abuse); f) Clauses i), ii), and iii) of subparagraph b) of paragraph 3 of Article 8 (Dividend Transfer Transactions); g) ....
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.... periods beginning on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation; and b) with respect to a Covered Tax Agreement for which one or more Contracting Jurisdictions becomes a Party to this Convention after the date of receipt by the Depositary of the notification of withdrawal or replacement: on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions. Article 29 - Notifications 1. Subject to paragraphs 5 and 6 of this Article, and paragraph 7 of Article 35 (Entry into Effect), notifications pursuant to the following provisions shall be made at the time of signature or when depositing the instrument of ratification, acceptance or approval: a) Clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms); b) Paragraph 6 of Article 3 (Transparent Entities); c) Paragraph 4 of Article 4 (Dual Resident Entities); d) Paragraph 10 of Article 5 (Application of Methods for Elimination of Double Taxat....
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....time of signature, a provisional list of expected notifications shall be provided at that time. 5. A Party may extend at any time the list of agreements notified under clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) by means of a notification addressed to the Depositary. The Party shall specify in this notification whether the agreement falls within the scope of any of the reservations made by the Party which are listed in paragraph 8 of Article 28 (Reservations). The Party may also make a new reservation described in paragraph 8 of Article 28 (Reservations) if the additional agreement would be the first to fall within the scope of such a reservation. The Party shall also specify any additional notifications that may be required under subparagraphs b) through s) of paragraph 1 to reflect the inclusion of the additional agreements. In addition, if the extension results for the first time in the inclusion of a tax agreement entered into by or on behalf of a jurisdiction or territory for whose international relations a Party is responsible, the Party shall specify any reservations (pursuant to paragraph 4 of Article 28 (Reservations)) or notifica....
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....e Depositary. 3. Any party may request a Conference of the Parties by communicating a request to the Depositary. The Depositary shall inform all Parties of any request. Thereafter, the Depositary shall convene a Conference of the Parties, provided that the request is supported by one-third of the Parties within six calendar months of the communication by the Depositary of the request. Article 32 - Interpretation and Implementation 1. Any question arising as to the interpretation or implementation of provisions of a Covered Tax Agreement as they are modified by this Convention shall be determined in accordance with the provision(s) of the Covered Tax Agreement relating to the resolution by mutual agreement of questions of interpretation or application of the Covered Tax Agreement (as those provisions may be modified by this Convention). 2. Any question arising as to the interpretation or implementation of this Convention may be addressed by a Conference of the Parties convened in accordance with paragraph 3 of Article 31 (Conference of the Parties). Article 33 - Amendment 1. Any Party may propose an amendment to this Convention by submitting the proposed amendment ....
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....f the next year beginning on or after the expiration of a period", and shall notify the Depositary accordingly. 4. Notwithstanding the preceding provisions of this Article, Article 16 (Mutual Agreement Procedure) shall have effect with respect to a Covered Tax Agreement for a case presented to the competent authority of a Contracting Jurisdiction on or after the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement, except for cases that were not eligible to be presented as of that date under the Covered Tax Agreement prior to its modification by the Convention, without regard to the taxable period to which the case relates. 5. For a new Covered Tax Agreement resulting from an extension pursuant to paragraph 5 of Article 29 (Notifications) of the list of agreements notified under clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms), the provisions of this Convention shall have effect in each Contracting Jurisdiction: a) with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on o....
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....agraph a) of paragraph 6 of Article 29 (Notifications) to "on the date of the communication by the Depositary of the additional notification"; and vi) the reference in subparagraph b) of paragraph 6 of Article 29 (Notifications) to "on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions"; with references to "30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the additional notification with respect to that specific Covered Tax Agreement"; vii) the references in paragraphs 1 and 2 of Article 36 (Entry into Effect of Part VI) to "the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement"; with references to "30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed....
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....t authority of a Contracting Jurisdiction (as described in subparagraph a) of paragraph 1 of Article 19 (Mandatory Binding Arbitration)), on or after the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement; and b) with respect to cases presented to the competent authority of a Contracting Jurisdiction prior to the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement, on the date when both Contracting Jurisdictions have notified the Depositary that they have reached mutual agreement pursuant to paragraph 10 of Article 19 (Mandatory Binding Arbitration), along with information regarding the date or dates on which such cases shall be considered to have been presented to the competent authority of a Contracting Jurisdiction (as described in subparagraph a) of paragraph 1 of Article 19 (Mandatory Binding Arbitration)) according to the terms of that mutual agreement. 2. A Party may reserve the right for Part VI (Arbitration) to apply to a case presented to the competent authority of a Contracting Jurisdiction prior to....
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....on". Article 37 - Withdrawal 1. Any Party may, at any time, withdraw from this Convention by means of a notification addressed to the Depositary. 2. Withdrawal pursuant to paragraph 1 shall become effective on the date of receipt of the notification by the Depositary. In cases where this Convention has entered into force with respect to all Contracting Jurisdictions to a Covered Tax Agreement before the date on which a Party's withdrawal becomes effective, that Covered Tax Agreement shall remain as modified by this Convention. Article 38 - Relation with Protocols 1. This Convention may be supplemented by one or more protocols. 2. In order to become a party to a protocol, a State or jurisdiction must also be a Party to this Convention. 3. A Party to this Convention is not bound by a protocol unless it becomes a party to the protocol inaccordance with its provisions. Article 39 - Depositary 1. The Secretary-General of the Organisation for Economic Co-operation and Development shall be the Depositary of this Convention and any protocols pursuant to Article 38 (Relation with Protocols). 2. The Depositary shall notify the Parties and Signatories within one ....
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....ct of Taxes on Income. Armenia Original 31.10.2003 09.09.2004^1 Amending Instrument (a) 27.01.2016 14.06.2017 3 Agreement between the Government of the Republic of India and the Government of Australia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Australia Original 25.07.1991 30.12.1991 Amending Instrument(a) 16.12.2011 02.04.2013 4 Convention between the Government of the Republic of India and The Government of the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect of Taxes on Income. Austria Original 08.11.1999 05.09.2001 Amending Instrument (a) 06.02.2017 N/A 5 Convention between the Government of the Republic of India and the Government of the People's Republic of Bangladesh for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Bangladesh Original 27-08-1991 27-05-1992 Amending Instrument (a) 16-02-2013 13-06-2013 6 Agreement between the Government of the Rep....
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....Government of the Republic of Croatia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect of Taxes on Income. Croatia Original 12.02.2014 06.02.2015^2 15 Agreement and Protocol between the Government of the Republic of India and the Government of the Republic of Cyprus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income. Cyprus Original 18.11.2016 14.12.2016 16 Convention between the Government of the Republic of India and the Government of the Czech Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital. Czech Republic Original 01.10.1998 27.09.1999 17 Convention between the Republic of India and the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital. Denmark Original 08.03.1989 13.06.1989 Amending Instrument (a) 10.10.2013 01.02.2015 18 Agreement between India and Egypt for the Avoidance of Double taxation and the Prevention of Fiscal Evasion....
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....xation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Hungary Original 03.11.2003 04.03.2005 29 Agreement between the Republic of India and the Government of Iceland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income. Iceland Original 23.11.2007 21.12.2007 30 Agreement between the Government of the Republic of India and the Government of the Republic of Indonesia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Indonesia Original 27-07-2012 05-02-2016 31 Convention between the Government of the Republic of India and the Government of Ireland for the Avoidance of Double Taxation and for the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains. Ireland Original 06.11.2000 26.12.2001^3 32 Convention between the Republic of India and the State of Israel for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income and on capital Israel Original 29-01-1996 15-05-1996 Amending ....
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....overnment of the Republic of India and the Government of the Republic of Latvia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Latvia Original 18.09.2013 28.12.2013 42 Convention Government of India and Libya for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income Libya Original 02-03-1981 01-07-1982 43 Agreement and the protocol between the Government of the Republic of India and the Government of the Republic of Lithuania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital. Lithuania Original 26.07.2011 10.07.2012 44 Agreement between the Government of Republic of India and the Government of the Grand Duchy of Luxembourg for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital. Luxembourg Original 02.06.2008 09.07.2009 45 Agreement between the Government of the Republic of India and the Government of the Republic of Macedonia for the Avoidance of Double Taxation and the Pr....
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.... between the Government of the Republic of India and the Government of the Union of Myanmar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Myanmar Original 02-04-2008 30-01-2009 55 Convention between the Government of the Republic of India and the Government of the Republic of Namibia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains Namibia Original 15.02.1997 22.01.1999 56 Agreement between the Government of the Republic of India and the Government of Nepal for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Nepal Original 27-11-2011 16-03-2012 57 Convention between the Government of Republic of India and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital. Netherlands Original 30.07.1988 21.01.1989 Amending Instrument (a) 10.05.2012 02.11.2012 58 Convention between the Republic of India and the Government of New Zeala....
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....al 25.03.1997 11.04.1998 67 Convention between the Government of the Republic of India and the Government of the Kingdom of Saudi Arabia for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income Saudi Arabia Original 25-01-2006 01-11-2006 68 Convention between the Republic of India and the Government of the Council of Ministers of Serbia and Montenegro for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital. Serbia Original 08.02.2006 23.09.2008 69 Agreement between the Government of the Republic of India and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Singapore Original 24-01-1994 27-05-1994 Amending Instrument (a) 29-06-2005 01-08-2005 Amending Instrument (b) 24-06-2011 01-09-2011 Amending Instrument (c) 30-12-2016 27/02/2017 70 Agreement between the Government of India and the Government of the Czechoslovak Socialist Republic for the Avoidance of Double taxation and the....
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.... avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income Syria Original 18-06-2008 10-11-2008 79 Agreement between the Government of the Republic of India and the Government of the Republic of Tajikistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Tajikistan Original 20-11-2008 10-04-2009 Amending Instrument (a) 17-12-2016 20-02-2018 80 Agreement between the Government of the Republic of India and the Government of the United Republic of Tanzania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Tanzania Original 27.05.2011 12.12.2011 81 Agreement between the Government of the Republic of India and the Government of the Kingdom of Thailand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Thailand Original 29-06-2015 13-10-2015^6 82 Convention between the Government of the Republic of India and the Government of Republic of Trinidad and Tobago for the Avoidance of Double Taxation and the Preven....
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....xation and the Prevention of fiscal Evasion with Respect to Taxes on Income. USA Original 12.09.1989 18.12.1990 91 Agreement between the Government of the Republic of India and the Government of the Republic of Uzbekistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital Uzbekistan Original 29-07-1993 25-01-1994 Amending Instrument (a) 11-04-2012 20-07-2012 92 Agreement between the Republic of India and the Socialist Republic of Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Vietnam Original 07-09-1994 02-02-1995 Amending Instrument (a) 03-09-2016 21-02-2017 93 Convention between the Government of the Republic of India and the Government of Zambia for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income Zambia Original 05.06.1981 18.01.1984 Article 3 - Transparent Entities Reservation Pursuant to Article 3(5)(a) of the Convention, India reserves the right for the entirety of Article 3 not to apply to it....
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.... Article 4(3) 61 Philippines Article 4(3) 62 Poland Article 4(3) 63 Portugal Article 4(3) 64 Qatar Article 4(3) 65 Romania Article 4(3) 66 Russia Article 4(3) 67 Saudi Arabia Article 4(3) 68 Serbia Article 4(3) 69 Singapore Article 4(3) 70 Slovak Republic Article 4(3) 71 Slovenia Article 4(3) 72 South Africa Article 4(3) 73 Spain Article 4(3) 74 Sri Lanka Article 4(3) 75 Sudan Article 4(3) 76 Sweden Article 4(3) 77 Swiss Confederation Article 4(3) 78 Syria Article 4(3) 79 Tajikistan Article 4(3) 80 Tanzania Article 4(3) 81 Thailand Article 4(3) 82 Trinidad & Tobago Article 4(3) 83 Turkey Article 4(3) 84 Turkmenistan Article 4(3) 85 Uganda Article 4(3) 86 Ukraine Article 4(3) 87 United Arab Emirates Article 4(4) 88 United Kingdom Article 4(3) 89 Uruguay Article 4 (3) 90 USA Article 4(3) and (4) 91 Uzbekistan Article 4(3) 92 Vietnam Article 4(3) 93 Zambia Article 4(3) Article 5 - Applic....
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.... Article 30 (1) and (2) 44 Luxembourg Article 29 (2) and (3) 45 Macedonia Article 28(2) through (4) 46 Malaysia Article 28(2) and (3) 47 Malta Article 27(2) and (3) 49 Mexico Article 28 (6) 53 Mozambique Article 28 54 Myanmar Article 27(1) and (2) 56 Nepal Article 28 59 Norway Article 29 62 Poland Article 28A 65 Romania Article 27 74 Sri Lanka Article 28(6) 78 Syria Article 27 79 Tajikistan Article 28(6) 80 Tanzania Article 28(6) 87 United Arab Emirates Article 29 88 United Kingdom Article 28C 89 Uruguay Article 29 (7) 91 Uzbekistan Article 28B(2) and (3) Pursuant to Article 7(17)(c) of the Convention, India considers that the following agreements contain a provision described in Article 7(14). The Article and Paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 1 Albania Article 29 (1) through (5) 2 Armenia Article 28 29 Iceland Article 24 (1) through (5) 49 Mexico Article 28(1) through (5) ....
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.... Agreements Pursuant to Article 9(7) of the Convention, India considers that the following agreements contain a provision described in Article 9(1). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 2 Armenia Article 13(4) 3 Australia Article 13(4) 4 Austria Article 13(4) 6 Belarus Article 13(4) 7 Belgium Article 13(4) 8 Bhutan Article 13(4) 9 Botswana Article 13(4) 11 Bulgaria Article 14(4) 13 Colombia Article 13 (4) 14 Croatia Article 13(4) 15 Cyprus Article 13(4) 16 Czech Republic Article 13(4) 17 Denmark Article 14(4) 19 Estonia Article 13(2) 20 Ethiopia Article 13(4) 21 Fiji Article 13(4) 23 France Article 14(4) 24 Georgia Article 13(4) 27 Hong Kong Article 14(4) 28 Hungary Article 13(2) 29 Iceland Article 13(4) 30 Indonesia Article 13(4) 31 Ireland Article 13(4) 32 Israel Article 14(4) 33 Italy Article 14(4) 35 Jordan Article 13(4)....
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....wana Article 5(5) (a) 10 Brazil Article 5 (4) 11 Bulgaria Article 5 (4)(a) 12 Canada Article 5 (4)(a) 13 Colombia Article 5(5) (a) 14 Croatia Article 5 (6)(a) 15 Cyprus Article 5 (5)(a) 16 Czech Republic Article 5 (5)(a) 17 Denmark Article 5 (4)(a) 18 Egypt Article 5(4)(i) 19 Estonia Article 5 (5)(a) 20 Ethiopia Article 5(5)(a) 21 Fiji Article 5(5)(a) 22 Finland Article 5 (5) (a) 23 France Article 5 (5) (a) 24 Georgia Article 5 (5) (a) 25 Germany Article 5 (5) (a) 26 Greece Article II(1)(h)(dd)(1) 27 Hong Kong Article 5 (5) (a) 28 Hungary Article 5 (5) (a) 29 Iceland Article 5 (5) (a) 30 Indonesia Article 5 (5) (a) 31 Ireland Article 5 (6) (a) 32 Israel Article 5 (5) 33 Italy Article 5 (4) (a) 34 Japan Article 5(7) (a) 35 Jordan Article 5 (6) 36 Kazakstan Article 5 (5) 37 Kenya Article 5(5) (a) 38 Korea Article 5 (5) (a) 39 Kuwait Article 5 (6) (a) 40 Kyrgyz Republic Article 5 (6) (a) 41 Latvia A....
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.... Austria Article 5 (6) 5 Bangladesh Article 5 (5) 6 Belarus Article 5 (5) 7 Belgium Article 5 (5) 8 Bhutan Article 5 (7) 9 Botswana Article 5(7) 10 Brazil Article 5 (5) 11 Bulgaria Article 5 (5) 12 Canada Article 5 (5) 13 Colombia Article 5(7) 14 Croatia Article 5 (8) 15 Cyprus Article 5 (7) 16 Czech Republic Article 5 (7) 17 Denmark Article 5 (5) 18 Egypt Article 5(5) 19 Estonia Article 5 (6) 20 Ethiopia Article 5(6) 21 Fiji Article 5(7) 22 Finland Article 5 (7) 23 France Article 5 (6) 24 Georgia Article 5 (7) 25 Germany Article 5 (6) 26 Greece Article II (1)(h)(ee) 27 Hong Kong Article 5 (6) 28 Hungary Article 5 (6) 29 Iceland Article 5 (7) 30 Indonesia Article 5 (7) 31 Ireland Article 5 (8) 32 Israel Article 5 (6) 33 Italy Article 5 (5) 34 Japan Article 5(8) 35 Jordan Article 5 (8) 36 Kazakstan Article 5 (7) 37 Kenya Article 5(7) 38 Korea Article 5 (7) 39 Kuwait Arti....
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....ber of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 1 Albania Article 5(4) 2 Armenia Article 5(4) 3 Australia Article 5(4) 4 Austria Article 5(4) 5 Bangladesh Article 5(3) 6 Belarus Article 5(3) 7 Belgium Article 5(3) 8 Bhutan Article 5(4) 9 Botswana Article 5(4) 10 Brazil Article 5 (3) 11 Bulgaria Article 5(3) 12 Canada Article 5(3) 13 Colombia Article 5(4) 14 Croatia Article 5(5) 15 Cyprus Article 5(4) 16 Czech Republic Article 5(4) 17 Denmark Article 5(3) 18 Egypt Article 5(3) 19 Estonia Article 5(4) 20 Ethiopia Article 5(4) 21 Fiji Article 5(4) 22 Finland Article 5(4) 23 France Article 5(4) 24 Georgia Article 5(4) 25 Germany Article 5(4) 26 Greece Article II (1)(h)(cc) 27 Hong Kong Article 5(4) 28 Hungary Article 5(4) 29 Iceland Article 5(4) 30 Indonesia Article 5(4) 31 Ireland Article 5(5) 32 Israel Article 5(4) 33 Ital....
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.... Package by ensuring that under each of its Covered Tax Agreements(other than a Covered Tax Agreement that permits a person to present a case to the competent authority of either Contracting Jurisdiction), where a person considers that the actions of one or both of the Contracting Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions, that person may present the case to the competent authority of the Contracting Jurisdiction of which the person is a resident or, if the case presented by that person comes under a provision of a Covered Tax Agreement relating to non-discrimination based on nationality, to that of the Contracting Jurisdiction of which that person is a national; and the competent authority of that Contracting Jurisdiction will implement a bilateral notification or consultation process with the competent authority of the other Contracting Jurisdiction for cases in which the competent authority to which the mutual agreement procedure case was presented does not consider the taxpayer's objection to be ju....
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....1), Second Sentence 22 Finland Article 24(1), Second Sentence 23 France Article 27(1), Second Sentence 24 Georgia Article 26(1), Second Sentence 25 Germany Article 25(1), Second Sentence 27 Hong Kong Article 25(1), Second Sentence 28 Hungary Article 25(1), Second Sentence 29 Iceland Article 26(1), Second Sentence 30 Indonesia Article 26(1), Second Sentence 31 Ireland Article 25(1), Second Sentence 32 Israel Article 26(1), Second Sentence 34 Japan Article 25(1), Second Sentence 35 Jordan Article 25(1), Second Sentence 36 Kazakstan Article 26(1), Second Sentence 37 Kenya Article 26(1), Second Sentence 38 Korea Article 25(1), Second Sentence 39 Kuwait Article 25(1), Second Sentence 40 Kyrgyz Republic Article 25(1), Second Sentence 41 Latvia Article 25(1), Second Sentence 43 Lithuania Article 26(1), Second Sentence 44 Luxembourg Article 26(1), Second Sentence 45 Macedonia Article 25(1), second sentence 46 Malaysia Article 25(1), Second Sentence 47 Malta Article 25(1), second sentenc....
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....6)(c)(i) of the Convention, India considers that the following agreements do not contain a provision described in Article 16(4)(b)(i) Listed Agreement Number Other Contracting Jurisdiction 26 Greece 49 Mexico Pursuant to Article 16(6)(c)(ii) of the Convention, India considers that the following agreement(s) do(es) not contain a provision described in Article 16(4)(b)(ii) Listed Agreement Number Other Contracting Jurisdiction 12 Canada 18 Egypt 26 Greece 33 Italy 42 Libya 49 Mexico 61 Philippines 77 Swiss Confederation 83 Turkey 88 United Kingdom Pursuant to Article 16(6)(d)(i) of the Convention, India considers that the following agreements do not contain a provision described in Article 16(4)(c)(i). Listed Agreement Number Other Contracting Jurisdiction 3 Australia 26 Greece Pursuant to Article 16(6)(d)(ii) of the Convention, India considers that the following agreements do not contain a provision described in Article 16(4)(c)(ii). Listed Agreement Number Other Contracting Jurisdiction 3 Australia 7 Belgium 26 Greece 61 Philippines 86 U....