copenlu/druid huggingface dataset:
Claim: Double taxation avoidance agreement signed with Mauritius, Cyprus, Singapore (Govt. of India, 2018-05-26)
Evidence (2019-01-10): Cyprus and Mauritius amended their DTAA signed on 21 January 2000, after a convention in Pretoria, South Africa, on 23 October 2017. Only Article 27 of the treaty which concerns Exchange of information was updated. The original agreement as well as the amendments follows the OECD model tax convention for the avoidance of double taxation on income and capital. The Amending Protocol aligns the provisions on exchange of information regarding taxes in the current Agreement with the OECD Model Convention on the Avoidance of Double Taxation on Income. Following the entry into force of the amending Protocol, an effective exchange of information based on the international tax model between the tax authorities of the two countries will become operational, and is expected to contribute further to the prevention of international tax evasion and tax abuse. The amended protocol will contribute to the further strengthening of trade and economic relations between the two States.
Claim: Double taxation avoidance agreement signed with Mauritius, Cyprus, Singapore (Govt. of India, 2018-05-26)
Evidence (2023-06-28): The double taxation avoidance agreement of Namibia and Mauritius was signed on 4 March 1995 and was enforced on 26 July 1996, with the aim of promoting and strengthening the economic ties between the two countries. The agreement shall apply in particular: the income tax in Mauritius, and the income tax, the non-resident shareholders’ tax, and the petroleum income tax in Namibia. [...] The Mauritius and Seychelles’ double taxation avoidance agreement was signed on 11 March 2003 and successfully entered into force on 22 June 2005. In 2011, an amendment protocol was raised to rewrite Article 26 of the agreement which touches on exchange of information. The tax treaty exempts dividends, interests and royalties from withholding taxes. Moreover, the agreement applies to the business tax and petroleum income tax in Seychelles, while in Mauritius, the income tax. [...] The double taxation avoidance agreement between Tunisia and Mauritius was signed on 12 February 2008 and entered into force on 28 October 2008. The DTA agreement applies to income taxes in Mauritius and personal and corporate income taxes in Tunisia. However, the tax treaty concludes an exemption for dividends on withholding taxes.
Claim: Double taxation avoidance agreement signed with Mauritius, Cyprus, Singapore (Govt. of India, 2018-05-26)
Evidence (2018-03-26): Countries which are regarded as tax havens have a very high percentage of routed funds, with Mauritius, Singapore and Cyprus having a share of over 90 percent. This means that more than 90 percent of investments from these countries are basically investments from some other country, but are routed through there. [...] NB: In 2016, the Indian government amended its tax treaty with Mauritius, Singapore and Cyprus. After these amendments, the preferential tax benefits were removed partially starting in the fiscal year of 2017, and will be removed completely starting fiscal year 2019.
Claim: Double taxation avoidance agreement signed with Mauritius, Cyprus, Singapore (Govt. of India, 2018-05-26)
Evidence (2016-05-18): On May 10, 2016, India and Mauritius signed a protocol amending the India-Mauritius double income tax treaty that would, among other things, permit India to tax a Mauritian resident on capital gains arising from the sale of shares of Indian companies acquired on or after April 1, 2017. Although equity investments made prior to April 1, 2017 will not be subject to the protocol, the protocol will have a profound impact on foreign investors’ use of Mauritian entities to structure inbound equity investment into India. Foreign equity investors will likely turn away from Mauritius and toward jurisdictions that have more favorable tax treaties with India such as the Netherlands, Cyprus (although it is currently blacklisted in India) and UAE. Although Singapore historically has been among the more favored countries for inbound India investment, the protocol will also apply to Singapore investors because the India-Singapore double income tax treaty links its capital gains tax regime to the capital gains tax regime in the India-Mauritius double income tax treaty.
Claim: Double taxation avoidance agreement signed with Mauritius, Cyprus, Singapore (Govt. of India, 2018-05-26)
Evidence (2014-08-26): Double Tax Agreement (DTA)
Claim: Double taxation avoidance agreement signed with Mauritius, Cyprus, Singapore (Govt. of India, 2018-05-26)
Evidence (2024-04-01): Double Tax Agreements Withholding Tax Rates
Claim: Double taxation avoidance agreement signed with Mauritius, Cyprus, Singapore (Govt. of India, 2018-05-26)
Evidence (2024-04-05): The amicable dispute settlement procedure, which can be found in all agreements relating to the avoidance of double taxation (above), enables taxpayers to appeal to the Competent Authority in cases of double taxation. The attached notice sets out the amicable procedure in detail (French only).
Claim: Double taxation avoidance agreement signed with Mauritius, Cyprus, Singapore (Govt. of India, 2018-05-26)
Evidence (2016-12-30): India and Singapore Sign a Third Protocol for Amending the Double Taxation Avoidance Agreement (DTAA) India and Singapore have amended the DTAA for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income, by signing a Third Protocol today. This is in line with India’s treaty policy to prevent double non-taxation, curb revenue loss and check the menace of black money through automatic exchange of information, as reflected in India’s recently revised treaties with Mauritius and Cyprus and the joint declaration signed with Switzerland. [...] The revised DTAA between India and Cyprus signed on 18th November, 2016, provides for source based taxation of capital gains arising from alienation of shares, instead of residence based taxation provided under the DTAA signed in 1994. However, a grandfathering clause has been provided for investments made prior to 1st April, 2017, in respect of which capital gains would continue to be taxed in the country of which taxpayer is a resident. It also provides for assistance between the two countries for collection of taxes and updates the provisions related to Exchange of Information to accepted international standards.
Claim: Double taxation avoidance agreement signed with Mauritius, Cyprus, Singapore (Govt. of India, 2018-05-26)
Evidence (2024-10-09): About Double Taxation Agreements (DTAs) Double taxation treaties are agreements between two countries that are designed to: [...] These agreements, except for those with the UK and Guernsey, follow the OECD model. They all enable a means of limiting double taxation of incomes as well as providing for the exchange of information on request.
Claim: Double taxation avoidance agreement signed with Mauritius, Cyprus, Singapore (Govt. of India, 2018-05-26)
Evidence (2022-01-25): Home » India-Singapore DTAA Meets the Same Fate as Mauritius & Cyprus India-Singapore DTAA Meets the Same Fate as Mauritius & Cyprus [...] Putting to rest the speculation surrounding the Double Taxation Avoidance Agreement (DTAA) with Singapore, the Government of India has finally announced that it has been revised. This announcement was made on December 30, 2016, and the text of the new protocol amending the India-Singapore DTAA (Protocol) has since been made available. The Protocol is along expected lines on the taxation of capital gains front. But, surprisingly, it has not granted incentives on taxation of interest income and Singapore based investors would be at a significant disadvantage as compared to Mauritius based investors.
Claim: Double taxation avoidance agreement signed with Mauritius, Cyprus, Singapore (Govt. of India, 2018-05-26)
Evidence (2024-07-30): Singapore has signed Avoidance of Double Taxation Agreements ("DTAs"), limited DTAs and Exchange of Information Arrangements ("EOI Arrangements") with around 100 jurisdictions. These DTAs and EOI Arrangements are available below in PDF format. You will need an Adobe Acrobat Reader software to view and print.
Claim: Double taxation avoidance agreement signed with Mauritius, Cyprus, Singapore (Govt. of India, 2018-05-26)
Evidence (2019-03-28): The first claim is that ‘double taxation avoidance agreement signed with Mauritius, Cyprus, Singapore’. [...] The website of the Income Tax department displays all the DTAAs that India has signed. Mauritius, Cyprus and Singapore are on that list along with tens of others. As per the Income Tax website, there are about 135 such agreements of varying nature. [...] The agreement with Cyprus states that ‘an agreement and protocol between the Government of the Republic of India and the Government of the Republic of Cyprus for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income as set out in the Annexure to this notification, was signed at Nicosia, Cyprus on the 18th day of November, 2016’.
Claim: Double taxation avoidance agreement signed with Mauritius, Cyprus, Singapore (Govt. of India, 2018-05-26)
Evidence (2022-12-26): Brazil signed tax treaties to avoid double taxation with the following countries: Argentina, Austria, Belgium, Canada, Chile, China, Colombia (*), Czech Republic, Denmark, Ecuador, Finland, France, Hungary, India, Israel, Italy, Japan, Luxembourg, Mexico, Netherlands, Norway, Paraguay (*), Peru, Philippines, Portugal, Russia, Singapore, Slovakia, South Africa, South Korea, Spain, Sweden, Switzerland, Trinidad & Tobago, Turkey, Ukraine, United Arab Emirates, Uruguay (*), and Venezuela.
Claim: 153 integrated cluster action plans (ICAPs) for 29 states and 1 UT have been developed. (Govt. of India, 2018-05-26)
Evidence (2018-05-26): The BJP government published an infographic on the 48-months portal that makes four claims regarding the Shyama Prasad Mukherji Rurban Mission (SPMRM). This article is a fact check of these claims.
Claim: 153 integrated cluster action plans (ICAPs) for 29 states and 1 UT have been developed. (Govt. of India, 2018-05-26)
Evidence (2018-12-13): Further, through intense engagements with the States, 232 Integrated Cluster Action Plans (ICAPs), which are the blue prints of investment for each cluster, have been approved. Rs1314 crore of Central Share of CGF, Rs. 627.91 crore as corresponding State Share and Rs. 103.25 crore of Administrative Funding, has been released to 29 States and 6 Union Territories over the last four financial years. In FY 2015-16, administrative funds of Rs.32.05 crore has been released. In FY 2016-17, the BE of Rs. 300 crore was doubled at the RE stage to reach 100% expenditure, with a total release of Rs. 600 crore. In FY 2017-18, Rs. 553.26 crore was released to States/UTs against the revised estimate of Rs. 600 crore. In the current FY 2018-19, 236.90crore has been released till date, against a revised estimate (RE) of Rs. 551.03 crore.
Claim: 153 integrated cluster action plans (ICAPs) for 29 states and 1 UT have been developed. (Govt. of India, 2018-05-26)
Evidence (2024-01-01): The Government of India launched ‘Shyama Prasad Mukherji Rurban Mission (SPMRM) in February 2016. The intention behind this mission was to stimulate local economic development, enhance basic services and create well-planned rurban clusters in the country. Three hundred rurban clusters, which have latent potential for growth, were identified across the country with intent to trigger overall development in the region. For guiding the development of these rurban clusters, the mission recommended preparation of ‘Integrated Cluster Action Plan (ICAP) for each cluster. Under this mission, Development Commissioner Office, Government of Gujarat approached CEPT University to assist them in preparing ICAPs for rurban clusters in the State. The plans identified the development potential of each individual cluster along with the needs for supporting infrastructure systems. They also outlined key interventions needed to address these needs and funding requirements including resources to be converged under various Central Sector, Centrally Sponsored and State Sector schemes, and the critical gap funding (CGF) required for each cluster. While the ICAPs led to a comprehensive technical assessment of requirements of these cluster based on long term vision for these clusters as envisaged by the State Government, the preparation process itself facilitated cross-sectoral engagements between different Departments and bottom up involvement of people, local authorities at cluster level, taluka level and district level.
Claim: 153 integrated cluster action plans (ICAPs) for 29 states and 1 UT have been developed. (Govt. of India, 2018-05-26)
Evidence (2023-12-18): To "develop a cluster of villages that preserve and nurture the essence of rural community life with a focus on equity, and inclusiveness, without compromising with the facilities perceived to be essentially urban in nature, thus creating a cluster of urban villages". [...] Within the framework of the National Rurban Mission (NRuM), the State Government is tasked with identifying currently operational Centrally Sponsored, Central Sector, or State Government schemes pertinent to cluster development. The objective is to coordinate and integrate their implementation in a cohesive and time-sensitive manner. Fourteen components have been proposed as ideal for incorporation in the holistic development of the Rurban cluster.
Claim: 153 integrated cluster action plans (ICAPs) for 29 states and 1 UT have been developed. (Govt. of India, 2018-05-26)
Evidence (2024-10-09): - i. Shyama Prasad Mukherji Rurban Mission (SPMRM) is focused on comprehensive development of 300 clusters spread across 29 States and 6 Union Territories of the country. These clusters are identified in rural regions displaying potential for economic growth through presence of thematic livelihood activities, increasing population and non-farm employment. The Mission is being implemented with an aim to transform these clusters by focusing on developing skills, strengthening economic activities and provision of crucial basic infrastructure amenities in an equitable and time-bound manner. ‘Integrated Cluster Action Plans (ICAPs) comprising all these components are prepared for every cluster. [...] - 56 nos. of Integrated Cluster Action Plans (ICAPs) from 17 States and 2 UTs were presented before the EC and approved by the Ministry - 113 DPRs from States/UTs have submitted to Ministry - 1 Cluster have been submitted by 1 State and approved by the Ministry - Rs. 197.91 crore has been released to States/UTs as 1st instalment of CGF - Rs. 87.51.14 crore has been released to States as 2nd instalment of CGF - Guidelines for Spatial Planning of Rurban Clusters have been finalized & a National Workshop was organized to brainstorm on this framework was organized on 24th February 2019.
Claim: 153 integrated cluster action plans (ICAPs) for 29 states and 1 UT have been developed. (Govt. of India, 2018-05-26)
Evidence (2024-10-08): Shyama Prasad Mukherji Rurban Mission (SPMRM) is developing 300 Rurban clusters identified in rural India covering 34 States and UTs with the objective of bridging Rural-Urban divide. ICAP: Integrated Cluster Action Plan (ICAP) has been prepared and approved for every cluster which is the key document outlining the requirements of the Cluster and the interventions needed to address these requirements. [...] Quarterly Number of ICAPs Approved
Claim: 153 integrated cluster action plans (ICAPs) for 29 states and 1 UT have been developed. (Govt. of India, 2018-05-26)
Evidence (2021-12-07): Under the Mission, presently, there are 109 tribal clusters and 191 non-tribal clusters under different stages of development across 28 States and 6 Union Territories (UTs) of the country. Out of 300 rurban clusters, 291 Integrated Cluster Action Plans (ICAPs) and 282 Detailed Project Reports (DPRs) have been developed by States /UTs with a proposed investment of Rs. 27,788.44 (Critical Gap Fund + Convergence Fund). [...] iii.To propagate planned development, the planning notification has been done for 248 clusters. iv. Regarding the objective of having 'sustainable planned development of rural habitat on spatial perspective' a spatial planning platform has been developed in collaboration with Bhaskaracharya National Institute for Space Applications and Geo-informatics and Ministry of Panchayati Raj. Mentor institutions have been onboarded for providing technical assistance to States/UTs in implementation of the Mission apart from strengthening technological infrastructure in rural areas.
Claim: 153 integrated cluster action plans (ICAPs) for 29 states and 1 UT have been developed. (Govt. of India, 2018-05-26)
Evidence (2020-02-21): Under the mission 300 Rurban clusters are envisaged to be developed in a timebound manner. Of these 296 clusters have been selected and number of Integrated Cluster Action Plans (ICAPs) approved are 288 and Detailed Project Reports of 240 have been approved. [...] Currently, total Central Share funds released till date is Rs. 1,842.97 cr. Total investment approved in 288 ICAPs is Rs.28,075 cr with convergence being Rs.21,194 cr and Rs. 6,882cr. Of this, total expenditure, as on 30th November 2019, was Rs.6,689 cr of which Rs. 5,619 cr formed convergence and Rs. 1,071 cr under CGF. The CGF Funds release is expected to cross target of Rs. 1,200 crore by 31st March, 2020. Infrastructure planned in these clusters includes provision of 24/7 water supply to all households, Solid and Liquid Waste Management facilities at the household and cluster level, provision of Inter and Intra village roads within the cluster, adequate street lights and public transport facilities using green technologies. Economic amenities in a cluster comprise various thematic areas in the sectors of Agri Services and Processing, Tourism, and Skill Development to promote Small and Medium Scale Enterprises.
Claim: 153 integrated cluster action plans (ICAPs) for 29 states and 1 UT have been developed. (Govt. of India, 2018-05-26)
Evidence (2021-12-09): - These clusters, once developed, can then be classified as 'Rurban'. Hence taking cognizance of this, the Government of India, has launched the SPMRM, aimed at developing such rural areas by provisioning of economic, social and physical infrastructure facilities. [...] - The clusters will be geographically contiguous Gram Panchayats with a population of about 25000 to 50000 in plain and coastal areas and a population of 5000 to 15000 in desert, hilly or tribal areas. [...] - Out of 300 rurban clusters, 291 Integrated Cluster Action Plans (ICAPs) and 282 Detailed Project Reports (DPRs) have been developed by States /UTs with a proposed investment of Rs. 27,788.44 (Critical Gap Fund + Convergence Fund).
Claim: 153 integrated cluster action plans (ICAPs) for 29 states and 1 UT have been developed. (Govt. of India, 2018-05-26)
Evidence (2018-12-28): The second claim is that Agro based and thematic clusters for skilled manpower and economic opportunities are being identified. According to an answer provided in the Lok Sabha, ‘Rs. 19,961.81 crores of investment have been estimated in the first 197 Integrated Cluster Action Plans (ICAPs). Of the total investment proposed, nearly 78% is targeted towards saturation of Economic and Basic Amenities. Various Thematic Areas have been identified for saturation of Economic Amenities, such as Agri Services and Processing, followed by Skill development to promote Small and Medium Scale Enterprises and Tourism.’ The details of the specific clusters based on various economic themes is available on the SPMRM website. [...] The third claim is that 153 integrated cluster action plans (ICAPs) for 29 states and 1 UT have been developed. As per the answer provided in the Lok Sabha in March 2018, ‘through intense engagements with the States, 197 Integrated Cluster Action Plans (ICAPs), which are the blue prints of investment for each cluster, have been approved for 29 States and 2 UTs.’ [...] Fact: 197 Integrated Cluster Action Plans (ICAPs), which are the blue prints of investment for each cluster, have been approved for 29 States and 2 UTs as of March 2018. Hence, the claim is TRUE.
Claim: 153 integrated cluster action plans (ICAPs) for 29 states and 1 UT have been developed. (Govt. of India, 2018-05-26)
Evidence (1998-01-01): Environment Programme (UNEP), the International Labour Organisation (ILO), and the World Health Organization (WHO). The overall objectives of the IPCS are to establish the scientific basis for assessment of the risk to human health and the environment from exposure to chemicals, through international peer review processes, as a prerequisite for the promotion of chemical safety, and to provide technical assistance in strengthening national capacities for the sound management of chemicals. [...] IPCS TASK GROUP ON ENVIRONMENTAL HEALTH CRITERIA FOR BORON [...] Superfund '88: Proceedings of the 9th national conference. Washington,
Claim: 153 integrated cluster action plans (ICAPs) for 29 states and 1 UT have been developed. (Govt. of India, 2018-05-26)
Evidence (2022-11-30): Figure 3 , which also summarises how they compare in terms of their effectiveness to achieve the specific objectives, their respective key impacts (efficiency) and their coherence with other policy initiatives and instruments, as also explained in the rest of this section.
Claim: 153 integrated cluster action plans (ICAPs) for 29 states and 1 UT have been developed. (Govt. of India, 2018-05-26)
Evidence (2022-10-29): The classes included a 10-minute break, which included food and beverages. The last class was a celebration of completion, where mothers received an appreciation certificate and a gift basket of age-appropriate childcare items. IMPEP was built off of the parenting enhancement program (PEP) which only consisted of psychoeducational group sessions. [...] Interaction Coaching for At-Risk Parents (ICAP) [...] The ICAP intervention focuses on mother-infant face-to-face interaction. During each visit, the interventionist asks the mother to engage in a 5-minute face-to-face play interaction, after which the interventionist coachs the mother in infant behaviors. The key elements of the intervention include:
Claim: 153 integrated cluster action plans (ICAPs) for 29 states and 1 UT have been developed. (Govt. of India, 2018-05-26)
Evidence (2017-12-22): The Government approved the Shyama Prasad Mukherji Rurban Mission (SPMRM) with an outlay of Rs. 5142.08 crores on 16th September, 2015 with the objective to transform rural areas into economically, socially and physically sustainable spaces. Under this Mission, 300 clusters in rural areas, across 29 States and 5 UTs, with latent potential for growth are to be identified, following clearly enunciated methodologies in the framework of implementation. [...] 153 Integrated Cluster Action Plans (ICAPs), which are the blue prints of investment for each cluster, have been approved for 29 States and one UT of Dadra & Nagar Haveli. The work in the clusters in areas identified are ongoing and nearly Rs 1500 crores of expenditure has been incurred under the Mission till date.
Claim: 153 integrated cluster action plans (ICAPs) for 29 states and 1 UT have been developed. (Govt. of India, 2018-05-26)
Evidence (2021-01-01): To create 300 such Rurban growth clusters over the next 3 years, which will be ODF, green and also create agro based and thematic clusters based on skilled manpower and access to economic opportunities. - 267 clusters already identified. 153 integrated Cluster Action Plans (ICAPs), which are the blueprints of investment for 29 states and one UT of Dadra & Nagar Haveli. [...] Organic clusters are being especially developed in tribal, rainfed, hilly and remote areas for the welfare of disadvantaged farmers of these regions.