The new agreement not only provides a mechanism for exchanging banking information to the tax authorities, but also includes a limitation of the performance clause, a provision relating to the fight against abuses. Agreement between the Government of the Russian Federation and the Government of the Republic of Albania to avoid double taxation on income tax and capitalist taxes The new agreement, in accordance with international practice, has also introduced a new article on the taxation of capital gains from the disposal of property. This is what the new agreement on the prevention of double taxation between India and Malaysia (DBAA) provides for, which came into force on 26 December. Previously, this facility did not exist, which led to double taxation. The new agreement, signed in May, will enter into force on April 1 in India. In the case of Malaysia, it came into force on 1 January. One of the new features of the agreement is that it provides for an appropriate adjustment of transfer prices in the other country, said Amit Maheshwari, partner, Ashok Maheshwary – Associates, an accounting firm. With regard to the abolition of double taxation, India applies a deduction, while Malaysia would use a credit method. Both states also provide a tax-saving credit. . Simply put, when an Indian transfer pricing officer adjusts transfer prices to an Indian subsidiary of a Malaysian company, the Malaysian authorities may make an adjustment in the Malaysian company`s accounts. Effective date: January 1, 2004 (Russia); July 1, 2004 (Australia) .

. SYNTHESISED TEXT OF THE MULTILATERAL CONVENTION TO IMPLEMENT TAXTREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING (MLI) AND THE AGREEMENT BETWEEN THE GOVERNMENT. . In force: 1 January and 6 April 1996 (Ireland); January 1, 1996 (Russia) . . . . The establishment concept was also introduced with a 90-day threshold over a 12-month period. . Details of the agreement and protocol on income tax (India and Malaysia) signed on 9 May 2012 are available. The contract was concluded in Hindi, Malay and English, all texts authentic. However, in the event of a discrepancy, the English text is necessary.

The treaty generally follows the OECD model. CONVENTION TO AVOID DOUBLE TAXATION AND PREVENTION OF TAX EVASION WITH ALBANIA THE GOVERNMENT OF THE REPUBLIC OF INDIA WITH REGARD TO INCOME AND CAPITAL TAXES . . Effective date: January 1, 1998 (Russia); April 1 and April 6, 1998 (United Kingdom) . . ACCORD ON THE ASSOUPLISSEMENT OF THE DOUBLE IMPOSITION AND THE PREVENTION OF FISCAL EVASION WITH AFGHANISTAN, while the government and government of Afghanistan have agreed to enter into force: 1 September 2000 (South Africa); January 1, 2001 (Russia) .