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6. Where, on the basis of a special relationship between the payer and the person economically entitled to the interest, or between both and another person, the amount of interest paid exceeds the amount for which it is paid, taking into account the debt for which it is paid, the amount that could have been agreed between the payer and the person so eligible in the absence of such a relationship, the provisions of this Article shall apply only to the latter amount. In such a case, the excess part of the amount of interest paid shall remain taxable under the tax laws of each Contracting State, subject to the other provisions of this Convention. ii. films or video cassettes intended for use in connection with television; or 2. This Article is without prejudice to the application of the law of a Contracting State relating to the determination of a person`s tax liability, including findings in cases where the information available to the tax authority of that State is not sufficient to determine the income attributable to a company, where that law is applicable; to the extent possible, in accordance with the principles of this Article. 4. The competent authorities of the States Parties may communicate directly with each other for the purposes of the application of this Agreement. a. the essential equipment is used in that State by, for or under a contract with the Company; 3.
Paragraph 1 shall not apply to income received by a resident State where such income is actually related to a permanent establishment or permanent establishment situated in the other Contracting State. In that case, Articles 7 and 14 respectively shall apply. 2. Without prejudice to paragraph 1, such profits may be taxed in the other Contracting State in the case of profits from the operation of ships or aircraft which are limited exclusively to places situated in that other State. (2) Notwithstanding Articles 7, 14 and 15, where income from the personal activity of an artist as such does not come from that person but from another person, such income may be taxed in the Contracting State in which the artist`s activities are carried on. Double taxation is the collection of taxes by two countries on the same income of an appraiser. Double taxation is usually a problem for NRIs and foreigners doing business in India. Therefore, the double taxation obligation of a country appraiser is mitigated by tax treaties between countries. India has double taxation treaties (DBAAs) with 84 countries. In this article, we will look in detail at double taxation agreements and double taxation treaties.
4 The tax administrations of some Australian entrepreneurs have agreed to prepare synthesized texts to help the public better understand the impact of MLI. The Australian Tax Office is responsible for the creation of synthetic texts on behalf of Australia. The sole purpose of a synthesized text of the MLI and a bilateral tax treaty is to facilitate understanding of the application of the MLI to the respective bilateral tax treaty. A consolidated text is not a source of law. The binding legal texts of the bilateral tax treaty and the MLI prevail and remain the applicable legal texts. and includes any area bordering the territorial boundaries of Australia (including the areas referred to in subparagraphs (i) to (vi) to which Australian law currently applies relating to the exploitation of the natural resources of the seabed and subsoil of the continental shelf in accordance with international law; Click here to access all DTAAs in detail. For more information, please contact an IndiaFilings Sales Advisor. Agreement between the Government of the Republic of India and the Government of Australia for the avoidance of double taxation and the prevention of tax evasion in the field of taxes on income and the maintenance of a permanent seat solely for the purposes of advertising, information, scientific research or similar activities of a preparatory or ancillary nature for the company. 2. income or profits from the sale of property, other than property referred to in Article 6, which form part of the business assets of a permanent establishment belonging to an enterprise of a Contracting State in the other Contracting State or which form part of a fixed base available to a resident of the first-mentioned State in that other State for the supply of independent personal services; including income or profits from the sale of such a permanent establishment (alone or with the whole of the company) or from such a fixed tax base may be taxed in that other State.
(b) he carries on activities in that State in connection with the exploration or exploitation of natural resources in that State; or k. a construction site or a construction, installation or assembly project or supervisory activities related to such a site or project, if such site or project exists or if such activities (separately or in conjunction with other sites, projects or activities) are carried out for more than six months. 1. Profits from the operation of ships or aircraft, including interest on funds related to this project, obtained by a resident of one of the Contracting States may be taxed only in that State. 5 If a resident of one of the Contracting States generates income which, under this Convention, may be taxed only in the other Contracting States, the first-mentioned State may, when calculating the amount of its tax on the other States, take into account the income of that resident. IT majors have blamed the current double taxation agreement (DTAA) with Australia as the main obstacle to plans to expand Down Under operations. Revenue from IT services is taxed as royalties under the DTAA, industry association Nasscom told the government. The loss to businesses has been estimated at $1 billion since 2012, with associated job losses.
This comes at a time when service exporters have resisted the government`s efforts to push them into new markets by pointing out that there are significant barriers to market access in key markets like China. 8. This Article is without prejudice to the application of the laws of a Contracting State relating to the tax on profits from insurance policies concluded with non-residents, provided that, where the relevant legislation in force in one of the two Contracting States at the time of signature of this Agreement is amended (except in minor respects so as not to affect its general character), the Contracting States shall consult each other with a view to amending this paragraph; which may be appropriate. 4. An enterprise shall not be considered to be a permanent establishment merely because it has one permanent establishment 6. An enterprise of a Contracting State shall not be considered a permanent establishment in the other Contracting State merely because it operates in that other State through a broker, general agent or other agent of independent importance; if the person acts as a broker or agent in the ordinary course of the person`s business. However, where the activities of such a broker or agent are carried on wholly or principally on behalf of that enterprise itself or on behalf of that enterprise and other enterprises which control or are controlled by that enterprise or which are subject to the same joint control as that enterprise, the person shall not be considered to be a broker or representative having an independent status within the meaning of this paragraph. 3. Without prejudice to the foregoing provisions of this Article, remuneration for employment on board a ship or aircraft operated in international traffic by a resident of one of the Contracting States may be taxed in that State.
4. The 1983 Agreement shall expire on the last day on which it takes effect in accordance with the provisions of this Article above. For more information on these dates, please refer to the summary texts prepared for each contract (if applicable). 4. In the case of India, double taxation shall be avoided as follows: 4. Paragraphs 1 and 2 shall not apply where the person who has the advantageous advantage of dividends and who resides in one of the Contracting States is active in the other Contracting State in which the company paying the dividends is resident; provides independent personal services from a permanent establishment situated in that country or other State from a fixed base situated therein, and the holding for which the dividends are paid is effectively linked to that permanent establishment or fixed base. In that case, Articles 7 and 14 respectively shall apply. The attached Agreement between the Government of the Republic of India and the Government of Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion in the Field of Taxes on Income entered into force on 30 December 1991 on the Exchange of Notes, informing each other that the last necessary measure has been taken to give effect to the said Agreement. in India and Australia, in accordance with Article 28(1) of that Agreement. 5.
Dividends distributed by a company resident in one of the Contracting States and dividends in which a person who is not resident in the other Contracting State has a profiteable interest shall be exempt from tax in that other State, unless the holding for which the dividends are distributed is effectively linked to a permanent establishment or a fixed base situated in that other State; Provided that this paragraph does not apply to dividends paid by a company resident in Australia for Australian tax purposes and also resident in India for Indian tax purposes. .
