Double Taxation Avoidance Agreement India Spain
N/A 3079 (E). – Whereas, on 26 February 1993, the Protocol amending the Agreement between the Government of the Republic of India and the Kingdom of Spain, signed in New Delhi on 8 February 1993, for the avoidance of double taxation and the prevention of fiscal evasion with regard to taxes on income and capital was signed in New Delhi on 1 October 2012, in accordance with the Annex to this Communication (`the Protocol of Amendment`); 1. The competent authorities of the States Parties shall exchange information (including certified documents or documents) which is foreseeable for the application of the provisions of this Convention or for the administration or application of national legislation on taxes of any kind and kind collected on behalf of the States Parties; or their political subdivisions or local authorities, in so far as their taxation is not contrary to the Agreement. The exchange of information shall not be restricted by Articles 1 and 2. 2. The term “tax claim” used in this Article shall be an amount due in respect of taxes of any kind and kind levied on behalf of the Contracting States or their subdivisions or political authorities, to the extent that the taxation is not contrary to this Convention or to any other instrument to which the States Parties are parties; as well as interest, administrative penalties and collection or retention costs related to this amount. Agreement between the Government of the Russian Federation and the Government of the Republic of Albania for the avoidance of double taxation due to income and capital 1. States Parties shall assist each other in the recovery of tax claims. This aid shall not be limited by Articles 1 and 2.
The competent authorities of the States Parties may, by mutual agreement, determine the nature and effect of this article. . Desiring to conclude a Protocol (hereinafter referred to as `the Protocol of Amendment`) amending in 1993 and entering into force on 12 January 1995 the Agreement and Protocol between the Republic of India and the Kingdom of Spain on the prevention of double taxation and the prevention of tax evasion on income and capital, signed at New Delhi on 8 February 1995, 3. . . .