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Protocol to Tax Treaty between India and Tajikistan in Force — Orbitax Tax News & Alerts

The protocol to the 2008 income tax treaty between India and Tajikistan entered into force on 20 February 2018. The protocol, signed 17 December 2016, amends Article 26 (Exchange of Information) to add that information exchanged may be used for purposes other than those specified in the treaty when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorizes such use. This is primarily meant to enable sharing of information exchanged under the treaty with other law enforcement agencies for non-tax purposes. The protocol is the first to amend the treaty and applies from the date of its entry into force.