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Inditech.pdf

inditech.pdf

🔗 Source: irs.gov

📊 Size: 506 KB

👤 Author: Internal Revenue Service

⬇️ Downloads: 261

Summary

The Convention between the United States and India for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income, signed on September 12, 1989, applies to residents of the US or India, except where the Convention provides otherwise. The Convention's general scope is outlined in Article 1, which describes its applicability to residents of the Contracting States, and the relationship between the Convention's rules and the laws of the Contracting States. The Convention includes 31 articles and a protocol, covering topics such as taxes covered, residence, permanent establishment, income from immovable property, business profits, and relief from double taxation. The Technical Explanation is an official guide to the Convention, reflecting the policies behind particular provisions and understandings reached with respect to its application and interpretation.

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Description

The Convention between the United States and India for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income,...

Technical Information

File Format: PDF
File Size: 506 KB
Pages: 62
Language: EN
Author: Internal Revenue Service
Total Downloads: 261
Last Updated: 1 month ago

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