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Agreement between the Government of the Russian Federation and the Government of the Democratic and People`s Algerian Republic to avoid double taxation on income and capital taxes 2. The agreement also applies to all identical or substantially similar taxes levied by one of the contracting parties after the date of the signing of this agreement, in addition to the taxes covered in paragraph 1 or in place of them. The competent authorities of the contracting states inform each other of any substantial changes to their respective tax laws. 14. Let the Learned Addl. Director completely ignored the totality of the expected revenue pool in the aviation industry, which concerns the complainant, is the IATP pool. This too is duly recognized and covered by Article 8 of the DBAA and the resulting income is tax-exempt in India. (i) British Airways provided engineering and stopover assistance services at IGI Airport in New Delhi, 11 other airlines, Chennai to 5 other airlines and some other airlines in Mumbai. Thus, there was no reciprocity in the agreement between British Airways and other airlines; (5) As stipulated in this article, the term “dividends” refers to income from shares or other rights not participating in profits, as well as income from other rights of corporations treated as dividends or distributions under the tax legislation of the contracting state whose distribution is distributed by the company, as well as income from the shares and all other items under Article 12 , which are considered a dividend or distribution under this Act.

7. LD. DR submitted that one of the activities from which the derivative revenues assessed in the coming years came from the coming years was technical processing. Although the notator claimed to have provided “technical handling” services under the agreements presented, the nature of the services was characterized as “high handling”. The noted person provides his services on a “per-flight” basis for a fixed period of time. Services also vary in quality and coverage. The LD. DR also submitted that the expert also permitted a large number of other establishments.

The notator does not have a single pricing policy for the services it provides and for the rates charged for the same type of aircraft, i.e.: