#Tax Treaty
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52 articlesIncome Tax
Income Tax
Consideration paid to a foreign company for operating and maintaining a power plant cannot be considered as fees for technical services
Income Tax
Income Tax
Payment received by taxpayer for sale of shrink wrapped software is not royalty under Article 12(3) of the India-USA tax treaty
Income Tax
Income Tax
India, Switzerland agreed to widening the ambit of tax treaty
Income Tax
Income Tax
Research activities of branch office can lead to a ‘permanent establishment’ if not characterized as preparatory or auxiliary in nature
Income Tax
Income Tax
Charges paid for bill discounting transactions does not amount to interest
Income Tax
Income Tax
Government approached 65 countries to revise tax treaty and to facilitate sharing of bank-related information
Income Tax
Income Tax
DTC may not override India’s tax treaties with other countries
Corporate Law
Corporate Law
Switzerland will share data in accordance with the tax treaty between the two countries
Income Tax
Income Tax
Deputation of personnel do not results in a permanent establishment in India: ITAT Mumbai
Income Tax
Income Tax
Mumbai Tribunal rules on computation of ‘duration test’ for determining existence of ‘Construction PE’
Income Tax
Income Tax
An Applicant cannot seek adjudication on merits at any time he wants, after having maintained steadfast silence throughout the earlier proceedings
Income Tax
Income Tax
Mauritius Vice Prime Minister claimed his country is not a tax haven
Income Tax
Income Tax
Income Tax authorities planning to broaden the tax base
Income Tax
Income Tax
