{"id":115771,"date":"2017-03-24T12:09:46","date_gmt":"2017-03-24T06:39:46","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=115771"},"modified":"2017-03-24T12:09:46","modified_gmt":"2017-03-24T06:39:46","slug":"third-protocol-amending-india-singapore-dtaa-to-provide-for-source-based-taxation-of-capital-gains-arising-on-sale-of-shares-in-a-company","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/03\/24\/third-protocol-amending-india-singapore-dtaa-to-provide-for-source-based-taxation-of-capital-gains-arising-on-sale-of-shares-in-a-company\/","title":{"rendered":"Third Protocol amending India-Singapore DTAA to provide for source based taxation of capital gains arising on sale of shares in a company"},"content":{"rendered":"<div id=\"ministry\" class=\"mddiv\" style=\"text-align: justify;\"><\/div>\n<div class=\"contentdiv\">\n<div style=\"text-align: justify;\" align=\"center\">The Third Protocol amending India-Singapore Double Taxation Avoidance Agreement (DTAA) which was signed on 30th December, 2016, has come into force on 27th February 2017. The same has been notified in the Official Gazette.<br \/>\nThe India-Singapore DTAA at present provides for residence based taxation of Capital Gains of shares in a company. The Third Protocol amends the DTAA with effect from 01st April, 2017 to provide for source based taxation of capital gains arising on sale of shares in a company. This will curb revenue loss, prevent double non-taxation and streamline the flow of investments. In order to provide certainty to investors, investments in shares made before 01st April, 2017 have been grandfathered subject to fulfillment of conditions in Limitation of Benefits clause as per 2005 Protocol. Further, a two-year transition period from 1st April, 2017 to 31st March, 2019 has been provided during which capital gains on shares will be taxed in source country at half of normal tax rate, subject to fulfillment of conditions in Limitation of Benefits clause.<br \/>\nThe Third Protocol also inserts Article 9(2) in the DTAA which would facilitate relieving of economic double taxation in transfer pricing cases. This is a taxpayer friendly measure and is in line with India\u2019s commitments under Base Erosion and Profit Shifting (BEPS) Action Plan to meet the minimum standard of providing Mutual Agreement Procedure (MAP) access in transfer pricing cases. The Third Protocol also enables application of domestic law and measures concerning prevention of tax avoidance or tax evasion.<\/div>\n<div style=\"text-align: right;\">Ministry of Finance<\/p>\n<p><center><\/center><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Third Protocol amending India-Singapore Double Taxation Avoidance Agreement (DTAA) which was signed on 30th December, 2016, has come into force on <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[2,8],"tags":[],"class_list":["post-115771","post","type-post","status-publish","format-standard","hentry","category-news","category-treaties_conventions_internationalagreements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - 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This is in line with India\u2019s treaty policy to prevent double non-taxation, curb revenue loss and check the menace of\u2026","rel":"","context":"In &quot;News&quot;","block_context":{"text":"News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":86911,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/11\/21\/india-and-cyprus-sign-revised-double-taxation-avoidance-and-the-prevention-of-fiscal-evasion-agreement\/","url_meta":{"origin":115771,"position":1},"title":"India and Cyprus sign revised Double Taxation Avoidance and the Prevention of Fiscal Evasion Agreement","author":"Saba","date":"November 21, 2016","format":false,"excerpt":"A revised Agreement between India and Cyprus for the Avoidance of Double Taxation and the Prevention of Fiscal evasion (DTAA) with respect to taxes on income, along with its Protocol, was signed today in Nicosia, which will replace the existing DTAA that was signed by two countries on 13th June\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":82411,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/10\/27\/new-revised-dtaa-between-india-and-republic-of-korea-comes-into-force-with-effect-from-sep-12-2016\/","url_meta":{"origin":115771,"position":2},"title":"New revised DTAA between India and Republic of Korea comes into force with effect from Sep. 12, 2016","author":"Saba","date":"October 27, 2016","format":false,"excerpt":"New Revised Double Taxation Avoidance Agreement (DTAA) between India and Republic of Korea comes into force with effect from 12th September, 2016; will have effect in India in respect of income derived in fiscal years beginning on or after 1st April, 2017. A new revised Double Taxation Avoidance Agreement (DTAA)\u2026","rel":"","context":"In &quot;News&quot;","block_context":{"text":"News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":168564,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/11\/14\/protocol-amending-agreement-india-kyrgyz-republic-avoidance-double-taxation-prevention-fiscal-evasion-approved\/","url_meta":{"origin":115771,"position":3},"title":"Protocol amending Agreement between India and Kyrgyz Republic for avoidance of double taxation and prevention of fiscal evasion, approved","author":"Saba","date":"November 14, 2017","format":false,"excerpt":"The Union Cabinet has given its approval for the protocol amending the Agreement between India and Kyrgyz Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The Protocol amending Double Taxation Avoidance Agreement (DTAA) aims to update Article 26 (Exchange\u2026","rel":"","context":"In &quot;News&quot;","block_context":{"text":"News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":225545,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/02\/13\/cabinet-approves-protocol-amending-agreement-between-india-sri-lanka-for-avoidance-of-double-taxation-and-prevention-of-fiscal-evasion-with-respect-to-taxes-on-income\/","url_meta":{"origin":115771,"position":4},"title":"Cabinet approves &#8212; Protocol amending Agreement between India &#038; Sri Lanka for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income","author":"Bhumika Indulia","date":"February 13, 2020","format":false,"excerpt":"The Union Cabinet has approved the Signing and Ratification of the Protocol amending the Agreement between India and Sri Lanka for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Impact: Updation of preamble text and inclusion of Principal Purpose Test, a\u2026","rel":"","context":"In &quot;Cabinet Decisions&quot;","block_context":{"text":"Cabinet Decisions","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/cabinet_decisions\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/CABINET-SECRETARIAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/CABINET-SECRETARIAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/CABINET-SECRETARIAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/CABINET-SECRETARIAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/CABINET-SECRETARIAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":282886,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/01\/delhi-high-court-quashes-reassesment-notice-filed-under-section-148-income-tax-act-revenue-cannot-go-after-tax-residency-certificate-being-contrary-to-government-order-cbdt-circulars-international-law\/","url_meta":{"origin":115771,"position":5},"title":"Can Indian revenue authorities go after tax residency certificate issued by other tax jurisdiction and issue a re-assessment notice u\/s 147 Income Tax Act? 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