Revised India-Cyprus treaty expands PE scope, provides 10% tax-rate on royalty, FTS
Cyprus Govt. releases text of new India Cyprus DTAA signed on November 18th ;Apart from providing for source based taxation for capital gains on shares and grandfathering of pre-April 2017 investments, revised DTAA expands the scope of PE, reduces installation/construction PE threshold, widens agency PE clause and inserts service PE clause; Revi...
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