TaxTMI 
TaxTMI 
Protocol
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....f the Agreement: 1. It is understood that if the domestic law of a territory is more beneficial to a resident of the other territory than the provisions of this Agreement, then the provisions of the domestic law of the first-mentioned territory shall apply to the extent they are more beneficial to such a resident. 2. With respect to Article 2, in the territory referred to in paragraph 3(b) of Ar....
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.... these two sub-paragraphs, with effect from the date on which the revised Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion between the Republic of India and the People's Republic of China enters into force. 4. It is further understood that in respect of paragraph 5 of Article 5 on "Permanent Establishment", if the Agreement for the Avoidance of Double ....
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....n of paragraph 5 of Article 5 shall be automatically effected in this Agreement by inserting similar provision with effect from the date on which the revised Agreement between the Republic of India and the People's Republic of China enters into force. The exact formulation of the provisions to be inserted in this Agreement shall be finalized by exchange of letters. 5. With respect to Article ....