taxation of capital gains

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    New DTAC Provisions: Residency-Based Taxing Rights Established

    New Delhi, February 23 India and France have amended the double taxation avoidance agreement, which will provide for the taxation of capital gains based on the company's residency and delete the Most-Favored-Nation (MFN) clause, bringing certainty in taxation.The amending protocol also...
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    • beps multilateral instrument central board of direct taxes (cbdt) dividend taxation exchange of information foreign direct investment (fdi) france-india relations india-france double taxation avoidance agreement most favored nation clause permanent establishment tax cooperation tax dispute resolution tax residency tax revenue tax treaties taxation of capital gains
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    • Forum: Business
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