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Ca Arun Valera

Latest Posts by Ca Arun Valera

Taxation of Income from Cross-border Interest

July 28, 2019 3084 Views 0 comment Print

Let us understand the concept of Interest in the context of cross-border taxation with the help of an example. When an Indian Company borrows money by way of Loan from a person resident of Germany, the Indian Company will pay Interest at agreed rate to such Non-resident. Now, the question arises, which country gets the right to tax such Interest Income of the Non-resident?

Taxation of Artistes, Entertainers and Sportspersons

May 3, 2019 32220 Views 2 comments Print

Ever wondered, when Virat Kohli hits centuries on cricket grounds situated outside India, which country shall have right to tax his income arising from such play? Or when the audience outside India gets Goosebumps listening to the voice of Arijit Singh, how the said income shall be taxed? The taxation rights of Artistes and Sports […]

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