Current Questions

International Treaties & Agreement :

Biological Weapons Convention

Consider the following statements with reference to the Biological Weapons Convention (BWC):

  1. The Biological Weapons Convention is the first multilateral disarmament treaty banning the development, production and stockpiling of an entire category of weapons of mass destruction, was opened for signature on 10 April 1972.
  2. The BWC does not ban the use of biological and toxin weapons but reaffirms the 1925 Geneva Protocol, which prohibits such use. It also does not ban biodefense programs.

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Double Taxation Avoidance Agreement

Recently, the Union Cabinet has approved the signing of the Protocol amending the Convention between India and Brazil for the Double Taxation Avoidance Convention (DTAC).Consider the following given statements about the Double Taxation Avoidance Agreement:

  1. DTAA is a tax treaty signed between two or more countries to help taxpayers avoid paying double taxes on the same income.
  2. It can be either be comprehensive, encapsulating all income sources, or limited to certain areas, which means taxing of income from shipping, inheritance, air transport, etc.

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