Protocol
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....otentiaries have agreed that the following provisions shall form an integral part of the Agreement. I. ARTICLE 5 (PERMANENT ESTABLISHMENT) (i) The term "assembly project" as used in clause (g) of paragraph 2 includes installation of equipment. (ii) The provisions of clauses (a) and (b) of paragraph 3 shall apply, mutatis mutandis, to a case where the use of facilities or maint....
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....icle 28 of the Agreement between the Government of India and the Government of the Czechoslovak Socialist Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at New Delhi on the 27th January, 1986, has the honour to state that the Government of India have complied with the requirements necessary for bringing into force of the A....
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....ment between the Government of the Czechoslovak Socialist Republic and the Government of the Republic of India for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income, signed in New Delhi on 27th January, 1986, has been, as required in Article 28 of the said Agreement, duly ratified in accordance with the Czechoslovak legal regulations. The Emba....
TaxTMI