The second protocol attached to the agreement between the Government of the Republic of India and the Government of New Zealand on the prevention of double taxation and the prevention of income tax evasion will come into force on 30 December 1999, thirty days after the date of receipt of subsequent communications from the two States Parties. article 9 of the second protocol, following the procedures set out in their respective laws for the entry into force of the second protocol. The agreement enters into force in accordance with Article 3 of the Protocol. In view of the agreement reached on 17 October 1986 in Auckland (hereafter referred to as the „convention“) in Auckland (hereafter referred to as the „convention“) between the Government of the Republic of India and the Government of New Zealand to avoid double taxation and prevent income tax evasion (`convention`), India notified the third protocol amending the existing Double Taxation Prevention Agreement (DTAC) with New Zealand. States Parties help each other in the collection of revenue fees. This support is not limited by Articles 1 and 2. The competent authorities of the contracting states may, by mutual agreement, regulate the manner in which this article is applied. „3. If, under paragraph 1, a person other than a person resides in the two contracting states, he is considered a resident of the state in which her place of effective administration is located, the competent authorities of the contracting states settle the matter by mutual agreement.“ Agreement between the Government of the Russian Federation and the Government of the Republic of Albania to avoid double taxation on income and capital Now, in the exercise of the powers conferred by Section 90 of the Income Tax Act 1961 (43 of 1961), the central government orders the central administration that all provisions of this second protocol come into force in the Indian Union. . Procedures relating to the existence, validity or amount of a right to the revenue of a State party are served only before the courts or administrative bodies of that state. This article should not be construed as the institution or exercise of such proceedings before a court or administrative authority of the other State Party. Implement measures that would be contrary to public policy; .
. . . . SECOND PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF NEW ZEALAND TO AVOID DOUBLE TAXATION AND PREVENT INCOME TAX EVASION. . . . 3. State carrying out the same activities.
This provision should not be construed as preventing a State Party from taxing the profits of a stable establishment that a company of the other State party has in the first state a higher tax rate than that levied on the profits of a similar company of the State party. All information received from a State Party is treated as secret as information obtained under that state`s national law and may only be disclosed to persons or authorities (including courts and administrative bodies) responsible for assessing, collecting, executing or prosecuting the determination of tax remedies referred to in paragraph 1 of this article. , or supervision of the above. These persons or authorities may only use this information for such purposes. They may disclose information in the context of public court proceedings or in court decisions.