Article 23(1) - India US Treaty - Key Characteristics - International Taxation - +91-9667714335
Автор: Sorting Tax - International, UAE Corporate Tax
Загружено: 2020-12-29
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Article 23(1) - India US Treaty - Key Characteristics - CA Final International Taxation - CA Arinjay Jain
ARTICLE 23(1) OF THE INDIA - US TREATY
Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State,
wherever arising, which are not expressly dealt with in the foregoing Articles of this Convention shall be taxable only in that Contracting State
KEY CHARACTERSTICS - ARTICLE 23(1) OF THE INDIA - US TREATY
Income should not be covered under SPECIFIC Article of the Treaty
Income may arise either within the Source State (India) or outside in a third State
If the Non Resident has a PE/fixed base, income attributable thereto shall be covered by Paragraph 2
If such conditions are satisfied, State of Residence has exclusive right to tax such income
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