India / United States · English
IN US 1989 CONVENTION
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Contents
ARTICLE 3 · General Definitions
ARTICLE 5 · Permanent Establishment
ARTICLE 6 · Income From Immovable Property (Real Property)
ARTICLE 8 · Shipping and Air Transport
ARTICLE 9 · Associated Enterprises
ARTICLE 12 · Royalties and Fees for Included Services
ARTICLE 14 · Permanent Establishment Tax
ARTICLE 15 · Independent Personal Services
ARTICLE 16 · Dependent Personal Services
ARTICLE 18 · Income Earned by Entertainers and Athletes
ARTICLE 19 · Remuneration and Pensions in Respect of Government Service
ARTICLE 20 · Private Pensions, Annuities, Alimony and Child Support
ARTICLE 21 · Payments Received by Students and Apprentices
ARTICLE 22 · Payments Received by Professors, Teachers
ARTICLE 24 · Limitation on Benefits
ARTICLE 25 · Relief From Double Taxation
ARTICLE 26 · Non-discrimination
ARTICLE 27 · Mutual Agreement Procedure
ARTICLE 28 · Exchange of Information and Administrative Assistance