Article No. Of Double Taxation Avoidance Agreements


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In addition, the UN Model Convention embodies the idea that it would be appropriate for the country of residence to extend a double taxation exemption measure, either through foreign tax credits or exemptions, as in the OECD Model Convention. 5. The General Court also clarified that a distinction had been made between a commercial link and a permanent establishment. The latter is intended to determine the income of a non-resident under a double taxation convention, while the former is intended for the application of the Income Tax Act. With regard to offshore services, the Tribunal found that a sufficient territorial link between the provision of services and the territorial borders of India was necessary to make the income taxable. The whole treaty would not be due to the activities carried out in India. . . .