Double Taxation Agreement Bangladesh
d. If he is a national of the two contracting states or one of the two contracting states, the competent authorities of the contracting states resolve the matter by mutual agreement. 1. For the purposes of this agreement, “resident of a contracting state” means any person subject to state law because of his place of residence, place of residence, place of management or any other similar test. 2. This Convention also applies to all identical or substantially similar taxes levied by one of the contracting parties after the date of the signing of this Convention, in addition to the taxes covered in paragraph 1 or in your place. The competent authorities of the contracting states inform each other of any substantial changes to their respective tax laws. This paragraph does not affect the corporation`s taxation on the profits on which the dividends are paid. The agreement between the Government of the Republic of India and the Government of the People`s Republic of Bangladesh to avoid double taxation and the prevention of income tax evasion came into force on 27 May 1992 following the exchange of the ratification instruments covered by Article 31, paragraph 1, of that Convention. Income Tax Act 1961: Section 90 communication: Double taxation Convention between India and Bangladesh 3. The term “dividends” used in this article refers to income from shares, mining shares, founding shares or other rights that are not claims that are part of profits and income from other operating rights subject to the same tax treatment as the income of the shares under the laws of the state in which the beneficiaries are based.
In order to conclude an agreement to avoid double taxation and prevent income tax evasion, 6. For the purposes of the preceding paragraphs, the profits attributable to the establishment are determined year after year using the same method, unless there is sufficient reason to the contrary. 1. Profits of a business in a contracting state are taxable only in that state, unless the business operates in the other contracting state through a stable institution located there. When the business operates as planned, such a large portion of the company`s profits attributable to that establishment is taxable only in that other contracting state. 3. The provisions of paragraph 1 apply to income from direct use, leasing or use in another form of real estate. B. If the State Party in which it has its domain of life is not determined or has permanent housing in either of the two contracting states, it is considered a resident of the State party in which it has its usual residence; 2. For the application of this Convention by a contracting State, any non-notion, which is not defined otherwise, has the meaning it has under the legislation of that contracting state with respect to the taxes that are the subject of this Convention, unless the context requires otherwise.
1. a company in a contracting state participates directly or indirectly in the administration, control or capital of a company in the other state party, or 2. However, these dividends may also be taxed in the contracting state in which the resident company is established and according to the legislation of that contracting state, but if the actual beneficiary of the dividends is the beneficiary, the tax thus collected must not exceed the following.