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A copy of the analysis of the national interest (annexed to the report of the Finance and Expenditure Committee) is given under www.parliament.nz/en/pb/sc/reports/document/SCR_72358/ite-of-the-third-protocol-to-the-convention-between-the c. Fight against tax evasion or avoidance to which the Convention applies; India has notified the Third Protocol amending the existing Double Taxation Convention (DAC) with New Zealand. Done in two acts written at New Delhi, on the twenty-oneth day of June 1999, in Hindi and English, both texts being equally authentic. In the event of a discrepancy between the two texts, the English text is the most relevant. 5. “5. The Article shall not apply to provisions of the tax law of a Contracting State which are reasonably designed to prevent or prevent tax evasion or avoidance. » Agreement between the Government of the Russian Federation and the Government of the Republic of Albania for the avoidance of double taxation on income and capital This provision, which will enter into force on the 28th day following its notification in the Official Gazette, establishes the Third Protocol to the Agreement between the Government of the Republic of India and the Government of New Zealand for the Prevention of Double Taxation and the Prevention of Fiscal Evasion in the field of income tax (the minutes). The Protocol, signed by both countries on 26 October 2016, provides a revised framework for the exchange of tax information in accordance with international standards. This will help reduce tax evasion and evasion between the two countries and will also allow for mutual assistance for tax collection. Having regard to the Convention on the Prevention of Double Taxation and the Prevention of Fiscal Evasion with Regard to Taxation on Income (hereinafter referred to as `the Convention` of 17 October 1986) for the avoidance of double taxation and the prevention of tax evasion, This aid shall not be limited by Articles 1 and 2.
The competent authorities of the States Parties may, by mutual agreement, regulate the application of this article. “3. Where a person other than a natural person resides in both States Parties pursuant to paragraph 1 of this article, he shall be deemed to reside in the State in which his place of effective management is located, the competent authorities of the States Parties shall decide by mutual agreement on the matter.” The Agreement shall enter into force in accordance with Article 3 of the Protocol. . . .