Article 7 of Dtaa between India and Germany

By way of derogation from the above provisions of this Article, the expression "permanent establishment" shall not be deemed to be: G.S.P.- 1090.- Article XX of the said Agreement has been replaced: 3. The term "dividends" as used in this Article means - The above text contains the Convention of 29 August 1989, as stunned on 1 June 2006. The provisions of the Protocol to the Convention are reproduced in the article to which they refer, deliberately deviating from the original text and for the sake of legibility. The text is an unofficial version for which no guarantee of accuracy is given. For the official revision of the Convention, see Official Journal of Taxes 2008 Vol. II, p. 611.Official Journal of Taxes 2008 Vol. II, p. 611 [pdf] 3.

A person who is entitled to the benefits of the Agreement between the United States of America and the Federal Republic of Germany on the Prevention of Double Taxation in the Field of Income Tax and Certain Other Taxes, signed on September 17, A greater tax relief has been granted, which gives entitlement to the claim of the In 1965 ("the 1954 Convention"), the 1954 Convention shall remain, at the option of that person, for the first tax period or fiscal year for which the provisions of this Convention referred to in paragraph 2 (b) would otherwise be effective, in force. 6. An enterprise shall not be considered a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general agent or other agent having an independent legal status, provided that such persons are not agreed upon or imposed on such persons in the course of their normal business activities and in their commercial and financial relations with the enterprise, which do not impose conditions different from these: which are generally agreed between independent companies. Persons. 7. Where, by reason of a special relationship between the payer and the beneficial owner, or between the two and another person, the amount of interest, taking into account the claim for which it is paid, exceeds the amount that would have been agreed between the payer and the beneficial owner in the absence of such a relationship, the provisions of this Article shall apply only to the latter amount. In such a case, the excess part of the payments shall remain taxable under the laws of each Contracting State, with due regard to the other provisions of this Convention. Agreement between the Government of the Republic of India and the Government of His Majesty the Sultan and Yang`DI-PERTUAN of Brunei Darussalam on the Exchange of Information and Assistance in the Collection of Taxes 3.

For the purposes of this Article, interest on funds relating to the operation of ships or aircraft in international traffic shall be considered as profits from the operation of such ships or aircraft and Article 11 shall not apply to such interest. (g) Each State Party shall be authorized, within 90 days of the appointment of the Chairman of the Board of Arbitration, to submit a motion for a resolution describing the proposed determination of the specific amounts of income, expenditure or taxes involved in that case, together with a supporting position paper for consideration by the Board of Arbitration. Copies of the proposed resolution and the accompanying position paper shall be made available to the other State party by the Chamber on the date on which subsequent opinions are submitted to the Committee. If only one State Party submits a proposal for a decision within the time limit, the proposed decision shall be deemed to be a decision of the Committee and the proceedings shall be terminated. Any State Party may, if it so wishes, submit a response to the Chamber within 180 days of the appointment of its President in order to address the points raised in the motion for a resolution or position paper submitted by the other State Party. Additional information may be submitted to the Arbitration Commission only at its request, and copies of the Chamber`s Request and the State Party`s Response shall be transmitted to the other State Party on the date of filing of the request or reply. With the exception of logistical matters such as those referred to in subparagraphs (l), (n) and (o), all communications from the Contracting States to the Arbitration Commission and vice versa may be made only by written communications between the designated competent authorities and the President of the Chamber. 7. Where profits include income which is treated separately in other Articles of this Agreement, the provisions of this Article shall not be affected by the provisions of this Article. With regard to the Agreement signed today between the Government of the Federal Republic of Germany and the Government of India for the Avoidance of Double Taxation of Income, you have informed me, on behalf of the Government of India, of the following 3:.