1. States parties assist each other in the collection of revenue fees. This support is not limited by Articles 1 and 2. The competent authorities of the contracting states may, by mutual agreement, regulate the manner in which this article is applied. Made to two duplications in New Delhi on October 26, 2012 in Hindi, Spanish and English, the three texts are authentic. If there is a discrepancy between one of the texts, it is resolved on the basis of the English text. S.O. 3079 (E).) Protocol signed in New Delhi on 8 February 1993 amending the agreement between the Government of the Republic of India and the Kingdom of Spain, signed in New Delhi on 8 February 1993, on the prevention of double taxation and the prevention of tax evasion on income and capital taxes, was signed in New Delhi on 26 October 2012, as stated in the annex communication ANNEXURE (hereafter referred to as the protocol amended above); „2. If a State party benefits from a state-owned enterprise in the profits of a company and, therefore, tax the profits on which a company of the other State party was imposed in that other state, and that that other State accepts that the profits thus included are the profits that are paid to the enterprise of the first state if the intermediate conditions between the two enterprises would have been the conditions that would have been imposed between independent enterprises, that other State must adapt appropriately to the amount of tax collected on that enterprise. The other provisions of this Convention must be given due consideration when determining this adjustment: the competent authorities of the States Parties consult, (if necessary“, with a view to concluding a protocol (hereafter referred to as the „protocol of amendment“) amending the agreement and protocol between the Republic of India and the Kingdom of Spain to avoid double taxation and to prevent tax evasion with regard to income and capital taxes, signed in New Delhi on 8 February 1993 and entered into force on 12 January 1995 (hereafter referred to as „conventions“); (c) the provision of information that would reveal any trade, commercial, professional or commercial secrets, or any information whose disclosure would be contrary to public policy (or the public). Article 10 (associated companies) is numbered as paragraph 1 and in accordance with this paragraph; The next paragraph is inserted: . 3. This Convention does not prevent States Parties from enforcing the provisions of the foreign agency (CFC) controlled on the national territory.
[Communication 58/2019/F 503/02/1986-FTD-I] RASMI RANJAN DAS, Jt. Secy. . . . It goes without saying that the concept of „operation“ under Article 28B, paragraph 4 (limitation of benefits) includes the transaction of the creation, sale or disposal of shares, receivables, assets or other rights when the main purpose or one of the main purposes of this creation, assignment or disposal was to use this Convention. »