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Notification of Revised Double Taxation Avoidance Agreement (DTAA) between India and Republic of Korea regarding

Income Tax - Press Release - Dated:- 26-10-2016 - Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 26th October, 2016. PRESS RELEASE Sub: Notification of Revised Double Taxation Avoidance Agreemen .....

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voidance of Double Taxation and the Prevention of Fiscal evasion with respect to taxes on income which was signed on 18th May 2015 during the visit of Hon ble PM to Seoul has entered into force on 12th September 2016, on completion of procedural requ .....

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e based taxation of capital gains on shares. In line with India s policy of taxation of capital gains on shares, the revised DTAA provides for source based taxation of capital gains arising from alienation of shares comprising more than 5% of share c .....

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i) The revised DTAA expands the scope of dependent agent Permanent Establishment provisions in line with India s policy of source based taxation. (iv) To facilitate movement of goods through shipping between two countries and in accordance with inter .....

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9(2), provides recourse to the taxpayers of both countries to apply for Mutual Agreement Procedure (MAP) in transfer pricing disputes as well as apply for bilateral Advance Pricing Agreements (APA). Further, as per understanding reached between the t .....

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rise to taxation not in accordance with the DTAA. It may be added that a Memorandum of Understanding (MoU) on suspension of collection of taxes during the pendency of Mutual Agreement Procedure (MAP) has already been signed by Competent Authorities .....

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on demand security / bank guarantee. (vi) The Article on Exchange of Information is updated to the latest international standard to provide for exchange of information to the widest possible extent. As per revised Article, the country from which inf .....

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