{"id":222622,"date":"2019-11-28T18:30:09","date_gmt":"2019-11-28T13:00:09","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=222622"},"modified":"2019-11-28T17:23:31","modified_gmt":"2019-11-28T11:53:31","slug":"cabinet-approves-agreement-and-protocol-between-india-and-chile-for-avoidance-of-double-taxation","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/11\/28\/cabinet-approves-agreement-and-protocol-between-india-and-chile-for-avoidance-of-double-taxation\/","title":{"rendered":"Cabinet approves Agreement and Protocol between India and Chile for avoidance of double taxation"},"content":{"rendered":"

The Union Cabinet approved the signing of the Double Taxation Avoidance Agreement (DTAA) and Protocol between the Republic of India and the Republic of Chile for the elimination of double taxation and the prevention of fiscal evasion and avoidance with respect to taxes on income<\/strong><\/span>.<\/p>\n

Major impact:<\/strong><\/p>\n

The DTAA will facilitate elimination of double taxation. Clear allocation of taxing rights between Contracting States through the Agreement will provide tax certainty to investors & businesses of both countries while augmenting the flow of investment through fixing of tax rates in source State on interest, royalties and fees for technical services. The Agreement and Protocol implements minimum standards and other recommendations of G-20 OECD Base Erosion Profit Shifting (BEPS) Project. Inclusion of Preamble Text, a Principal Purpose Test, a general anti-abuse provision in the Agreement 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

Implementation Strategy and Targets:<\/strong><\/p>\n

After Cabinet approval, necessary formalities for bringing the Agreement and Protocol into force will be completed. Implementation would be watched and reported by the Ministry.<\/p>\n

\n

Cabinet<\/strong><\/p>\n

[Press Release dt. 27-11-2019]<\/strong><\/p>\n

[Source: PIB]<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

The Union Cabinet approved the signing of the Double Taxation Avoidance Agreement (DTAA) and Protocol between the Republic of India and the <\/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":[2998,29515,29695,29514,38563,38562,29696],"class_list":["post-222622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cabinet_decisions","category-legislationupdates","tag-Agreement","tag-double-taxation-avoidance-agreement","tag-fiscal-evasion","tag-protocol","tag-republic-of-chile","tag-republic-of-india","tag-taxes-on-income"],"yoast_head":"\nCabinet approves Agreement and Protocol between India and Chile for avoidance of double taxation | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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The Protocol amending Double Taxation Avoidance Agreement (DTAA) aims to update Article 26 (Exchange\u2026","rel":"","context":"In "News"","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":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":222622,"position":2},"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 "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":221849,"url":"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\/","url_meta":{"origin":222622,"position":3},"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","author":"Bhumika Indulia","date":"November 7, 2019","format":false,"excerpt":"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. Implementation Strategy and Targets:\u2026","rel":"","context":"In "Cabinet Decisions"","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":63581,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/25\/cabinet-approves-agreement-and-the-protocol-between-india-and-cyprus-for-the-avoidance-of-double-taxation-and-the-prevention-of-fiscal-evasion\/","url_meta":{"origin":222622,"position":4},"title":"Cabinet approves Agreement and the Protocol between India and Cyprus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion","author":"Sucheta","date":"August 25, 2016","format":false,"excerpt":"India has taken another major step in the fight against tax evasion, \"round tripping\" and \"base erosion\/profit shifting\". 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