Personal Scope
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....eement as set out in the Annexure hereto, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; And whereas all the requirements have been completed in India and Czechoslovakia as are necessary to give the said agreement the force of law in India and Czechoslovakia respectively, as required by Article 28 of the said agreement; And whereas ....
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.... to conclude an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed as follows: ARTICLE 1 PERSONAL SCOPE This agreement shall apply to persons who are residents of one or both of the Contracting States. ************** NOTES:- 1 The Agreement signed on January ....
TaxTMI