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India, Sweden Sign Protocol For Amending Double Taxation Avoidance Pact

11 Feb 2013


Immigration News

India and Sweden have signed a protocol to amend the existing double taxation avoidance pact between the two countries.

The amending protocol would pave the way for exchange of banking information, besides providing facility for tax examination in each other's country.

This protocol, which was concluded in April 2011, was signed on February 7, 2013, by Banashri Bose Harrison, Ambassador of India to Sweden and Latvia, and Anders Borg, Ministry of Finance, Sweden.

The double taxation avoidance agreement (DTAA) between India and Sweden was first signed on June 24, 1997.

The protocol will replace the Article concerning Exchange of Information in the existing double taxation avoidance pact.

It will allow exchange of banking information as well as information without domestic interest. It will now allow use of information for non-tax purposes if allowed under the domestic laws of both the countries, after the approval of the supplying state.

The protocol will enable both the countries to assist in conducting tax examination abroad by allowing officials of one country to enter the territory of the other for this purpose.

Source: http://www.thehindubusinessline.com/industry-and-economy/economy/india-sweden-sign-protocol-for-amending-double-taxation-avoidance-pact/article4403028.ece


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