Angle Sum Property of a Quadrilateral
Angle sum property of a quadrilateral – The sum of the angles of a quadrilateral is 360˚. A Quadrilateral is a four-sided enclosed figure. Properties
September 4, 2018
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Article 26 – Exchange of information
SCOPE ARTICLE 28(1) OF INDIA USA TREATY – OBLIGATION TO EXCHANGE INFORMATION The competent authorities of the Contracting State shall exchange such information (including documents)
September 4, 2018
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Article 24 – Non-Discrimination & Article 25 – Mutual Agreement Procedure (MAP)
MUTUAL AGREEMENT PROCEDURE – DEFINITION MAP is a special facilitative procedure set out in various tax treaties that allows designated government representatives of Treaty partners
September 4, 2018
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Article 23 – Elimination of Double Taxation
APPLICABILITY OF ARTICLE 23 TYPES OF RELIEF FROM DOUBLE TAXATION UNILATERAL RELIEF – SECTION 91 Click here to Enroll in Interpretation of Tax Treaty (DTAA)
September 4, 2018
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Article 21 – Other Income
APPLICABILITY OF ARTICLE 21 – OTHER INCOME INCOME NOT COVERED UNDER FOLLOWING ARTICLE Click here to Enroll in Interpretation of Tax Treaty (DTAA) – International
September 4, 2018
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Article 20 – Students
SETTING THE CONTEXT WHAT IS COVERED UNDER ARTICLE 20 ? Click here to Enroll in Interpretation of Tax Treaty (DTAA) – International Taxation Course
September 3, 2018
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Article 19 – Government Services
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
September 3, 2018
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Article 18 – Pension and Other Social Security Payments
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
September 3, 2018
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Article 17 – Artistes and Sportspersons
WHAT IS COVERED BY ARTICLE 17 ? ARTICLE – 18(1) – INDIA-USA TREATY Notwithstanding the provisions of Articles 15 (Independent Personal Services) and 16
September 3, 2018
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Article 16 – Directors Fees
ARTICLE 16 – INDIA USA TREATY Directors’ fees and similar payments derived by a resident of a Contracting State in his capacity as a member
September 3, 2018
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Article 13 – Capital Gains
CAPITAL GAINS TO NON RESIDENT – TAX IN INDIA WHAT COULD BE POTENTIAL SITUATIONS WHEN CAPITAL GAINS WOULD ARISE Transfer of Shares by NR to
August 30, 2018
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Article 14 Independent Personal Services
What is covered under Article 14 Independent Personal Services Article 7 – Activities falling under Article 14 are specifically covered there and not under Article
August 30, 2018
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