{"id":221849,"date":"2019-11-07T15:30:11","date_gmt":"2019-11-07T10:00:11","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=221849"},"modified":"2019-11-08T15:42:56","modified_gmt":"2019-11-08T10:12:56","slug":"cabinet-approves-protocol-amending-convention-between-india-and-brazil-for-avoidance-of-double-taxation-and-prevention-of-fiscal-evasion-with-respect-to-taxes-on-income","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/11\/07\/cabinet-approves-protocol-amending-convention-between-india-and-brazil-for-avoidance-of-double-taxation-and-prevention-of-fiscal-evasion-with-respect-to-taxes-on-income\/","title":{"rendered":"Cabinet approves protocol amending Convention between India and Brazil for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\">Union Cabinet approved the signing of the Protocol amending the Convention between the Government of the Republic of India and the Government of the Federative Republic of Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>Implementation Strategy and Targets:<\/strong><\/p>\n<p style=\"text-align: justify;\">After Cabinet approval, necessary formalities for bringing the Protocol into force will be completed. Implementation would be watched and reported by the Ministry.<\/p>\n<p style=\"text-align: justify;\"><strong>Major impact:<\/strong><\/p>\n<p style=\"text-align: justify;\">Through updation of the Double Taxation Avoidance Convention\u2019s (DTAC&#8217;s) provisions to international standards, the Amending Protocol between India and the Federative Republic of Brazil will facilitate the elimination of double taxation. Clear allocation of taxing rights between the Contracting States through DTAC will provide tax certainty to investors &amp; businesses of both countries. The Amending Protocol will augment the flow of investment through lowering of tax rates in source State on interest, royalties and fees for technical services. The Amending Protocol implements minimum standards and other recommendations of the G-20 OECD Base Erosion Profit Shifting (BEPS) Project. Inclusion of Preamble Text, a Principal Purpose Test, a general anti-abuse provision in the DTAC along with a Simplified Limitation of Benefits Clause as per BEPS Project will result in curbing of tax planning strategies which exploit gaps and mismatches in tax rules<\/p>\n<p style=\"text-align: justify;\"><strong>Point-wise details:<\/strong><\/p>\n<p style=\"text-align: justify;\">a. \u00a0The existing DTAC between India and Brazil was signed on 26th April, 1988 and was amended through a Protocol signed on 15th\u00a0October 2013 in respect of exchange of information. Through the present Protocol, the DTAC has been amended on various other aspects.<\/p>\n<p style=\"text-align: justify;\">b. \u00a0The amended DTAC also implements the minimum standards as well as other recommendations of the G-20 OECD Base Erosion and Profit Shifting (BEPS) Project.<\/p>\n<p style=\"text-align: justify;\"><strong>Background:<\/strong><\/p>\n<p style=\"text-align: justify;\">The existing Double Taxation Avoidance Convention (DTAC) between India and Brazil being very old was required to be amended to bring it in line with international developments and also to implement the recommendations contained in the G20 OECD Base Erosion and Profit Shifting Project (BEPS).<\/p>\n<hr \/>\n<p><strong>Ministry of Finance<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>[Press Release dt. 06-11-2019]<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Union Cabinet approved the signing of the Protocol amending the Convention between the Government of the Republic of India and the Government <\/p>\n","protected":false},"author":8808,"featured_media":209514,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[29535,4],"tags":[33689,38192,29695,6571,29514,38193],"class_list":["post-221849","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cabinet_decisions","category-legislationupdates","tag-brazil","tag-double-taxation-avoidance-convention","tag-fiscal-evasion","tag-india","tag-protocol","tag-taxeson-income"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cabinet approves protocol amending Convention between India and Brazil for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income | SCC Times<\/title>\n<meta name=\"robots\" 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2017","format":false,"excerpt":"The Union Cabinet has given its approval for signing of a Protocol amending the Convention between India and Portugal for avoidance of double taxation. The Protocol will also ensure prevention of fiscal evasion with respect to taxes on income.\u00a0Once the Protocol enters into force, both India and Portugal would be\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":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":221849,"position":1},"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":114001,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/03\/12\/protocol-amending-the-india-belgium-double-taxation-avoidance-agreement-and-protocol-signed\/","url_meta":{"origin":221849,"position":2},"title":"Protocol amending the India-Belgium Double Taxation Avoidance Agreement and Protocol signed","author":"Saba","date":"March 12, 2017","format":false,"excerpt":"India and Belgium have signed a Protocol amending the existing Agreement and Protocol between the two countries for Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income today in New Delhi. The Protocol was signed by Shri Sushil Chandra, Chairman Central Board 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":"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":221458,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/24\/protocol-amending-convention-between-the-republic-of-india-and-the-kingdom-of-morocco-for-avoidance-of-double-taxation-prevention-of-fiscal-evasion-with-respect-to-taxes-on-income-comes-into-e\/","url_meta":{"origin":221849,"position":3},"title":"Protocol amending convention between the Republic of India and the Kingdom of Morocco for &#8212; Avoidance of Double Taxation &#038; Prevention of Fiscal Evasion with respect to taxes on income &#8212; Comes into effect","author":"Bhumika Indulia","date":"October 24, 2019","format":false,"excerpt":"S.O. 3789(E).\u2014Whereas, the Protocol amending the Convention between the Republic of India and the Government of the Kingdom of Morocco for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has been signed at New Delhi on the 8th day of August,2013,\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":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":221849,"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":168484,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/11\/13\/cabinet-approves-agreement-india-hong-kong-special-administrative-region-china-avoidance-double-taxation-prevention-fiscal-evasion-respect-taxes-income\/","url_meta":{"origin":221849,"position":5},"title":"Cabinet approves Agreement between India and Hong Kong Special Administrative Region of China for Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to taxes on income","author":"Saba","date":"November 13, 2017","format":false,"excerpt":"The Union Cabinet has given its approval forentering into an Agreement between India and the Hong Kong Special Administrative Region (HKSAR) of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income. The Agreement will stimulate flow of investment, technology and\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":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/221849","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=221849"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/221849\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/209514"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=221849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=221849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=221849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}