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India Indonesia Double Taxation Avoidance Agreement

The Government of the Republic of India and the Government of the Republic of Indonesia, with the aim of concluding an agreement to avoid double taxation and prevent tax evasion with regard to income taxes and to promote economic cooperation between the two countries, agreed: (i) this operation was carried out under the following conditions in order to avoid any taxation in the contracting state where the establishment is established. , and this paragraph does not affect the corporation`s taxation of the profits on which the dividends are paid. 4. The competent authorities of the contracting states may communicate directly with each other in order to reach an agreement in accordance with the preceding paragraphs. The relevant authorities are developing appropriate bilateral procedures, conditions, methods and techniques for the implementation of the mutual agreement procedure under this article through consultations. 3. The term “dividends” used in this article refers to income from shares or other rights that are not claims that contribute to profits, as well as income from other rights of corporations subject to the same tax treatment as share income, under the law of the state in which the company is established. 1. Nationals of a contracting state must not be subject to a different or heavier taxation or requirement in the other contracting state than the imposition and related requirements to which nationals of that other state are or may be subject in the same circumstances, including the place of residence.

Notwithstanding Article 1, this provision also applies to persons who do not reside in one or both contracting states. The provisions of the DBA apply to persons residing in one or both contracting states. For more information on the Singapore-Indonesia agreement to avoid double taxation and prevent income tax evasion, see IRAS. Find out more 1. The competent authorities of the contracting states exchange information (including documents or certified copies of the documents) that are foreseeable for the implementation of the provisions of this Agreement or for the administration or application of national legislation relating to all taxes and descriptions imposed on behalf of States Parties or their political sub-divisions or territorial authorities. to the extent that the imposition of this agreement is not contrary to the agreement. The exchange of information is not limited by Article 1 and paragraph (d) of Article 1 and 2, where the distribution of the home cannot be determined in that order because of paragraphs (a) to (c), the competent authorities of the States Parties try to clarify the matter by mutual agreement.

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