#permanent establishment
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215 articlesIncome Tax
Income Tax
Permanent Establishment Risks for UAE Companies Operating in India
CA, CS, CMA
CA, CS, CMA
UAE Corporate Tax Exempt Income: Participation, PE and Transport Rules
Income Tax
Income Tax
India–UAE DTAA: Tax Residence, PE, Dividends, Capital Gains and FTC
Income Tax
Income Tax
Delhi ITAT: MAP Rate Not Binding After PE Functions Change, Attribution Cut 15% to 12%
Income Tax
Income Tax
Delhi ITAT Finds No PE for UK Offshore Services; Remands FTS ‘Make Available’ Test
Income Tax
Income Tax
Secondment Payments to Overseas Entities Taxable; Section 195 TDS Applicable: Delhi HC
Income Tax
Income Tax
APA Refund Reduces Taxable Royalty, No PE in India: Bombay HC
Income Tax
Income Tax
Excess Royalty Refunded Under APA Cannot Be Taxed as Only Retained Amount Is Taxable: Bombay HC
Income Tax
Income Tax
No Fixed Place PE in India as Customer Premises Were Not at Foreign Company’s Disposal: ITAT Delhi
Income Tax
Income Tax
Double Taxation Relief: Rules and Benefits in India
Income Tax
Income Tax
ITAT Delhi Deletes Section 44BB Addition as Revenue Failed to Establish PE in India
Income Tax
Income Tax
Only Solar Days Count for Determining PE Under India-Saudi Arabia DTAA: ITAT Bangalore
Income Tax
Income Tax
ITAT Mumbai Deletes Tax Addition Since UAE Consultancy Firm Had No PE in India
Income Tax
Income Tax
