international traffic

Payments for technical services are to be treated as ‘fees for technical services’ under Article 13(4) of Indo-French DTAA

For the purposes of paragraph 2 of this Article, and subject to paragraph 5 of this Article, the term 'fees for technical services' means payments of any kind to any person in consideration for the rendering of any technical or consultancy services (including the provision of services of technical or other personnel) which:
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Shipping income derived from international operations is outside the purview of the Indo-Swiss Tax Treaty

Whether during the previous years relevant to assessment years 2008-09 and 2009-10, the applicant, in the stated facts and circumstances, had a Permanent Establishment in India under Article 5 of India-Switzerland Double Taxation Avoidance Agreement in relation to activity of charter of vessels for transporting cargoes from Indian ports to outside India ?
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Agreement for Avoidance of Double Taxation with the Government of the Republic of Tajikistan

India and Tajikistan have written the new chapter of their relations when both nations have inked on the Double Taxation Avoidance Agreement (DTAA). With an aim of bolstering the flow of technology, investment and services both India and Tajikistan have signed the DTAA. From the India, Mr. Narendra Bahadur Singh, chairman of the Central Board [...]
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