Income Tax Act 1961:Communication under Article 90:Agreement between the Government of the Republic of India and the Government of the Republic of Italy for the Avoidance of Double Taxation and the Prevention of Tax Evasion on Income a. that, with reference to Article 7(3), `expenditure incurred for the purposes of the activities of the permanent establishment`, Licence fees, commissions and interest directly related to the business of the permanent establishment shall be permitted at the level of the amount actually reimbursed for expenses and, in both cases, as permitted by the provisions of the tax law of the State Party in which the permanent establishment is situated; 3. The competent authorities of the States Parties shall regulate by common accord the manner of application of this Article in accordance with Article 26 of this Convention. Bulgaria Bulgarian tax treaties and international conventions In Italy, the risk of double taxation can be combated in different ways: other public bodies or bodies may also be included by mutual agreement between the competent authorities of the Contracting States in the above list;< special regimes for frontier workers are included in the following double taxation conventions: This Convention shall not affect the tax privileges of diplomatic or consular agents, in accordance with the general rules of international law or the provisions of special conventions. 1. The laws in force in one of the Contracting States shall continue to regulate the taxation of income in the Contracting States concerned, except as provided in this Convention. In particular, by analyzing in detail special cases and international agreements concluded between Italy and other countries, we advise them in the exercise of their tax obligations in the country where they work or in their country of residence for tax purposes, thus avoiding 4 sanctions. other States Parties are not subject, in the first-mentioned Contracting State, to a tax or requirement that is different or more onerous than the taxation and to the related requirements to which other similar enterprises of that first-mentioned State are subject or may be subject in the same State. circumstances and under the same conditions. To avoid double taxation, Italy has signed agreements with different countries. These include international conventions where by which States parties regulate their respective taxation duties in order to avoid that the same income is taxed in two ways.
The agreements also aim to prevent tax evasion or avoidance. 1. Without prejudice to the remedies provided for by the national law of those States, if a State established in a Contracting State considers that the conduct of one or both States Parties will result or will result in non-concession under this Convention, it may submit its case to the competent authority of the Contracting State in which it resides. The application must be submitted at source within two years of the date of taxation or withholding tax, whichever is later. . . . .