CA Final DT Model Tax Convention Hand written June 2020


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This PDF contains handwritten notes on the Model Tax Convention, crucial for CA Final Direct Tax students. It breaks down the OECD, UN, and US models, explaining key articles related to persons covered, taxes, residence, and permanent establishments. The notes also cover business profits, royalties, capital gains, and independent personal services, offering a concise overview for exam preparation.

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MTC International Taxation #pdf
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