Double Taxation Agreements

This module displays the double taxation agreements with various coun­tries, amendment years (if any) and the ITR reference(s). The following options are available,

• Double Taxation Agreements Index – To view the agreement with a specific country and the year it was amended in.

• Text Search – Search for words or phrase contained in the agreement.

Double Taxation Agreements Index

This is used to view the agreement with a respective country and the year it was amended in (if any) with its ITR reference.

Figure 61: Query cum Results Panel: Double Taxation Agreements: Index

1. ⇖ Click Double Taxation Agreements Index in the Query-cum-Results Panel. (By default Double Taxation Agreements Index will be open and enabled).

2. Choose the country from the pull-down menu cum Easy-select field.

3. The selected country will be highlighted.

4. Double ⇖ click the country name or ⇖ click on the > icon against the country name to view the list of amendment year(s).

5. Double ⇖ click the required year or ⇖ click on the > icon against the required year to view the corresponding ITR reference(s).

6. ⇖ Click on the required ITR reference to view the agreement in the “Main Document Window”.  See Figure 8.

Tutorial with video:

To see the agreement(s) with “Brazil”:

1. Select “Brazil” from the pull-down menu. The selected country will be highlighted.

2. ⇖ Click on the > icon against “Brazil” to view the list of amendment year(s).

3. ⇖ Click on the > icon against the year “1988” to view the correspond­ing ITR reference.

4. ⇖ Click on the ITR reference “[1988] 171 ITR (stat) 14” to view the agreement.

Text search

Searches the selected country for the queried word(s). See Figure 62 

Figure 62: Query cum Results Panel: Double Taxation Agreements: Text Search

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1. ⇖ Click Text Search in the Query-cum-Results Panel.

2. ⇖ Click and enter the text in the field displaying greyed Enter text label.

3. ⇖ Click Search to view the results below in the “Results List Window” in the Query-cum-Results Panel.  See Figure 8.

4. ⇖ Click on any reference in the results list to view content containing the given word(s) in the “Main Document Window”. By default the first reference in the list will be automatically selected.

Tutorial with video:

To search for the word “evasion” in the agreement:

1. ⇖ Click Text Search in the Query-cum-Results Panel.

2. ⇖ Click and enter “evasion” in the field displaying the greyed Enter text label.

3. ⇖ Click Search. All the agreements will be displayed with the corre­sponding ITR reference(s) in the “Results List Window”.

4. Select the reference “[2009] 318 ITR (stat) 0009” from the results list to view the agreement.