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CBDT notifies the Protocol amending the Double Taxation Avoidance Convention (DTAC) between India and Kazakhstan

News and Press Release - Dated:- 14-4-2018 - Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 13th April, 2018 PRESS RELEASE A Protocol to amend the existing Double Taxation Avoidance Convention ( .....

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on 12.03.2018 and was notified in Official Gazette on 12.04.2018. Salient features of the Protocol are as under: (i) The Protocol provides internationally accepted standards for effective exchange of information on tax matters. Further, the informat .....

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ain purpose test to prevent misuse of the DTAC and to allow application of domestic law and measures against tax avoidance or evasion. (iii) The Protocol inserts specific provisions to facilitate relieving of economic double taxation in transfer pric .....

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