The new income tax treaty between India and Zambia was signed on 11 April 2018. Once in force and effective, the treaty will replace the 1981 tax treaty between the two countries.
Taxes Covered
The treaty covers India income tax, including any surcharge thereon, and covers Zambian income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other engag…