3. Without prejudice to paragraph 1, the income of an artist or athlete resident in a Contracting State resulting from his personal activity as such exercised in the other Contracting State shall be taxed in the first-mentioned Contracting State only if the activities in the other Contracting State are carried on in the other Contracting State on the basis of a special cultural exchange programme of the governments of the two Contracting States and essentially from public funds. of the first. State Party or political subdivision or resident local authority, or on the resources of a public company or non-profit organization certified by the competent authority of that State as qualified under this provision. 6. In this Article, “taxation” means the taxes which are the subject of this Convention. India has concluded eight limited double taxation relief agreements with the following countries with respect to the income of commercial airlines/shipping companies: 6. A company is not considered a permanent establishment in a Contracting State only because it operates in that State through a broker, commissioner general or other independent agent; provided that such persons act in the ordinary course of business. However, where the activities of such an agent are carried out wholly or almost exclusively on behalf of the undertaking, he shall not be considered to be an independent agent within the meaning of this paragraph if it is demonstrated that the transactions between the agent and the undertaking were not carried out under arm`s length clauses. In that case, paragraph 4 shall apply. 3. Where, pursuant to paragraph 1, a person other than an individual resides in both Contracting States, he shall be deemed to reside in the State in which he has his place of effective management.
Where the place of actual management cannot be determined, the competent authorities shall settle the matter by mutual agreement. ii. in the case of India, by a company pursuant to a cooperation agreement approved by the Government of India. Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with regard to taxes on income, 1. The competent authorities of the Contracting States shall exchange information (including documents) necessary for the application of the provisions of the Convention or the national laws of the Contracting States relating to taxes covered by the Convention, provided that the taxation provided for in the Convention does not infringe the Convention, in particular for the prevention of tax evasion or avoidance. All information received from a State Party shall be treated as secret in the same manner as information obtained under the domestic law of that State. However, where the information is initially considered secret in the transmitting State, it may be communicated only to persons or authorities (including courts and administrative authorities) involved in the determination or collection, enforcement or prosecution or decision on remedies relating to taxable taxes. Such persons or authorities use the information only for these purposes, but may disclose it in the context of public legal proceedings or judicial decisions.
Competent authorities shall develop, through consultation, appropriate conditions, methodologies and techniques with regard to the matters on which such an exchange of information takes place, including, where appropriate, the exchange of information on tax avoidance. The attached Agreement between the Government of the Republic of India and the Government of the Republic of the Philippines for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion in the Field of Taxes on Income entered into force on 21 March 1994, after the two Contracting States had mutually agreed on the conclusion of the procedures required by their law for the entry into force of the said Conventions in accordance with Article 29 the said Convention; 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both 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 to the latter amount. In such a case, the excess part of the payments shall remain taxable under the laws of each Contracting State, in compliance with the other provisions of this Convention. 4. Enterprises of a Contracting State the capital of which is wholly or partly owned, directly or indirectly, or under the direct or indirect control of one or more residents of the other Contracting State, shall not be subject in the first-mentioned Contracting State to any taxation or related obligation other than taxation and related requirements: to which other similar undertakings of that first State are or may be subject in the same State. Situation. 4. The competent authorities of the States Parties may communicate directly with each other with a view to reaching an agreement within the meaning of the preceding paragraphs. If, in order to reach an agreement, it appears appropriate to have an oral exchange of views, such exchange may take place by omission of the representatives of the competent authorities of the Contracting States. 4. Without prejudice to the provisions of paragraph 2 and Articles 7 (Business profits), 15 (Independent personal services) and 16 (Dependent personal services), income from personal activities carried on by an artist or athlete in his capacity in his capacity in a Contracting State shall not accrue to the artist or athlete himself, but to another person may be taxed only in the other Contracting State: if these activities are carried out by a facilitator or the President.
The next item is the joint debate on the following motions for resolutions: 4. The Convention shall also apply to all taxes of the same or substantially similar nature levied by one of the two Contracting States after the date of signature of this Convention in addition to or in place of the taxes referred to in paragraph 1. The competent authorities of the Contracting States shall inform each other of any substantial change in their respective tax laws. 2. The competent authority shall endeavour, if it considers that the objection is justified and incapable of reaching a satisfactory solution itself, to resolve the matter by mutual agreement with the competent authority of the other Contracting State with a view to fiscal evasion which is not in conformity with this Convention. NRIs can avoid paying double taxation under the double taxation treaty. This paragraph shall be without prejudice to the taxation of the profits of the company from which the dividends are distributed. b.
the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State and, in both cases, conditions shall be established or imposed between the two enterprises in their commercial or financial relations which are different from those which would exist between independent undertakings; then all profits which would have fallen to one of the companies without these conditions, but which did not arise as a result of these conditions, may be included in the profits of that company and taxed accordingly. 3. The term “Philippine tax payable” includes the amount of Philippine tax that would have been paid if Philippine tax had not been exempted or reduced in accordance with this Convention and the Special Incentives to Promote Economic Development in the Philippines Acts, which entered into force at the time of signature of this Convention; or that could be introduced into Philippine tax laws in the future to amend or supplement existing laws. 1. Nationals of a Contracting State shall not be subject, in the other Contracting State, to any other tax or related provision which constitutes a tax other than taxation or related requirements to which nationals of that other State are or may be subject in the same circumstances. 3. The competent authorities of States Parties shall endeavour to resolve by mutual agreement any difficulties or doubts arising from the interpretation or application of this Convention. They may also consult each other jointly on the elimination of double taxation in cases not provided for in this Convention in respect of taxes covered by this Convention. 3.
Nothing in this Article shall be construed as requiring a Contracting State to grant allowances, exemptions, reductions and deductions for tax purposes to persons who are not resident in that State and who, by law, are available only to persons resident in that State. (d) If he is a national of both or of either, the competent authorities of the Contracting States shall settle the matter by mutual agreement. .