Double Taxation Avoidance Agreement

Concept of Permanent establishment (Permanent Establishment) under Article 5 of the OECD Model Convention Introduction and Permanent Establishment Meaning Article 5 of the OECD Model Convention deals with the concept of a Permanent Establishment (PE). The term Permanent Establishment is used to evaluate a Contracting State’s right to tax the earnings of the enterprise of … Read more

Article 2 – Taxes covered under Double Taxation Avoidance Agreement This Article provides the details of taxes, which would be covered for the purpose of tax Treaty.   Any tax which is not provided in Article 2 is outside the purview of the tax Treaty. Article 2 defines the taxes, to which the Treaty shall apply. … Read more