TMI BlogTerminationX X X X Extracts X X X X X X X X Extracts X X X X ..... tic channels, written notice of termination. In such event, the Convention shall cease to have effect : (a) in India : (i) in respect of income arising in any previous year beginning on or after the first day of April, next following the calendar year in which the notice of termination is given; and (ii) in respect of capital which is held on the last day of any previous year beginning on o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entic. In case of divergence between any of the two texts, the English text shall prevail. PROTOCOL At the signing today of the Convention between the Government of the Republic of India and the Government of the Republic of Bulgaria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed upon the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the permanent establishment to the head of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents, know-how or other rights, or by way of commission or other charges, for specific services performed or for management or, except in the case of a banking enterprise, by way of interest on money lent to the permanent establis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. 3. To Article 26 (Non-discrimination) : In respect of paragraph 3, it is understood that a Contracting State may not exercise in respect of a resident of the other Contracting State a higher or more burdensome taxation than the taxation which that State would exercise in respect of a resident of a third State. IN WITNESS WHEREOF the undersigned, being duly authorized thereto, have signe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
