MUTUAL AGREEMENT PROCEDURE – DEFINITION MAP is a special facilitative procedure set out in various tax treaties that allows designated government representatives of Treaty partners
APPLICABILITY OF ARTICLE 23 TYPES OF RELIEF FROM DOUBLE TAXATION UNILATERAL RELIEF – SECTION 91 Click here to Enroll in Interpretation of Tax Treaty (DTAA)
APPLICABILITY OF ARTICLE 21 – OTHER INCOME INCOME NOT COVERED UNDER FOLLOWING ARTICLE Click here to Enroll in Interpretation of Tax Treaty (DTAA) – International
SETTING THE CONTEXT WHAT IS COVERED UNDER ARTICLE 20 ? Click here to Enroll in Interpretation of Tax Treaty (DTAA) – International Taxation Course
ARTICLE 19(1)(A) – INDIA-NETHERLANDS TREATY Remuneration, other than a pension paid by one of the States or a political sub-division or a local authority thereof
ARTICLE 18 (1) OF INDIA NETHERLANDS TREATY Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a
WHAT IS COVERED BY ARTICLE 17 ? ARTICLE – 18(1) – INDIA-USA TREATY Notwithstanding the provisions of Articles 15 (Independent Personal Services) and 16
ARTICLE 16 – INDIA USA TREATY Directors’ fees and similar payments derived by a resident of a Contracting State in his capacity as a member
CAPITAL GAINS TO NON RESIDENT – TAX IN INDIA WHAT COULD BE POTENTIAL SITUATIONS WHEN CAPITAL GAINS WOULD ARISE Transfer of Shares by NR to
What is covered under Article 14 Independent Personal Services Article 7 – Activities falling under Article 14 are specifically covered there and not under Article
Article 15 Vs Article 14 Mr. X’s remuneration from 01-04-14 to 30-09-15 shall be taxable in ? Remuneration which is received from India for the
Rule 1 – Division of one positive integer by another positive integer, is always a positive integer. In order to divide two positive integers we simply divide the two numbers, and