TMI BlogTerminationX X X X Extracts X X X X X X X X Extracts X X X X ..... r in which the notice of termination is given; (b) in Sweden, (i) in respect of taxes on income, on income derived on or after the first day of January of the year next following the end of the six months' period; (ii) in respect of tax on net wealth, for tax which is assessed in or after the second calendar year following the end of the six months' period. In witness whereof the undersigned being duly authorised thereto have signed this convention. Done in duplicate at New Delhi, this 24th day of June, 1997, in the Swedish, Hindi and English languages, all three texts being equally authentic. In case of divergence between the texts the English text shall be the operative one. PROTOCOL At the signing of the Convention betw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract, but shall be determined only on the basis of that part of the contract which is effectively carried out by the permanent establishment in the Contracting State where the permanent establishment is situated. With reference to articles 10, 11 and 12 : In respect of articles 10 (Dividends), 11 (interest) and 12 (royalties and fees for technical services) if under any Convention, agreement or protocol between India and a third State which is a member of the OECD, India limits its taxation at source on dividends, interest, royalties, or fees for technical services to a rate lower or a scope more restricted than the rate or scope provided for in this Convention on the said items of income, the same rate or scope as provided for in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other Contracting State may allow representatives of the competent authority of the first-mentioned Contracting State to be present at the appropriate part of a tax examination in the second-mentioned Contracting State. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting State conducting the examination shall, as soon as possible, notify the competent authority of the other Contracting State about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the first-mentioned Contracting State for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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