Double Tax Avoidance Agreement Between India And Australia
“The Australian tax authorities assert that section 23 of the DBAA, read with its International Agreement Act 1953, amends its domestic law (which contains no provision on the taxation of such services provided overseas) to collect such income in Australia and collect taxes,” the Nasscom industry organisation told the Department of Commerce in a presentation. 1. The competent authorities of the Contracting States shall exchange the information necessary for the application of this Convention or the national laws of the Contracting States on the taxes to which this Agreement applies, to the extent that the taxation provided for in this Convention is not contrary to this Convention, or to prevent fiscal evasion or avoidance or evasion in respect of such taxes. Article 1 does not limit the exchange of information. . . .