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Searching Content indexed under Tax Treaties by Nishith Desai Associates ordered by Published Date Descending.
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1
India-Mauritius Treaty Under Scanner Again!
As per a media report, the Government of India is proposing to amend the existing Double Taxation Avoidance Agreement between India and Mauritius
India
14 Aug 2019
2
Delhi Tax Tribunal Reignites Software Debate
The characterization of payments made for shrinkwrapped software has been a controversial issue in India, resulting in a large number of litigations.
India
16 Jul 2019
3
Tax Issues In M&A Transactions
The Indian Income Tax Act, 1961 ("ITA") contains several provisions that deal with the taxation of different categories of mergers and acquisitions.
India
28 Jun 2019
4
Bombay High Court Quashes 197 Order Rejecting Mauritius Tax Treaty Benefits
High Court sets aside section 197 order due to absence of prima facie evidence of tax avoidance ...
India
31 May 2019
5
SMR Ruling: Tax Department Attempts To Deny Treaty Benefits To Mauritius Company
The Tax department recently1 attempted to deny tax benefits in respect of capital gains arising from sale of shares.
India
31 May 2019
6
Payments For Online Subscription Services Not To Be Taxed As Royalty
The ITAT affirms that fees paid for accessing an online database should not be treated as royalty or FTS but rather business income.
India
29 May 2019
7
India Confirms Intent To Sign BEPS Multilateral Instrument Curbing Tax Avoidance
The Indian Union Cabinet today approved India's signing of the multilateral instrument (MLI) to implement the tax treaty measures in the OECD/G20 base erosion profit shifting (BEPS) action plan.
India
2 Apr 2019
8
Are Payments For Web Hosting Services Royalties Or Business Income?
Payments for web-hosting services are in the nature of business income.
India
18 Feb 2019
9
Delhi Tribunal: LLP Income Taxable As Income From Independent Personal Services
The taxpayer was a partnership firm providing international accounting and advisory services to its clients in India and abroad.
India
15 Feb 2019
10
The Circular On BPO Taxation May Be Withdrawn
Earlier this year, Central Board of Direct Taxes, India ("CBDT") issued Circular no. 1 of 2004 ("Circular"), on taxation of the profits made by non-resident companies engaged in BPO activities.
India
12 Feb 2019
11
Indo-Mauritius Tax Talk: No Need To Press The Panic Button
Mauritius renegotiating tax treaty is not confirmed yet.
Mauritius
30 Jan 2019
12
Netherlands Entity Held To Be Resident Of Canada: Canadian Tax Court Rules On POEM!
Netherlands incorporated company held to be resident of Canada pursuant to its place of effective management in Canada.
Canada
21 Aug 2018
13
Treaty Benefits Maybe Available Even Without A Tax Residency Certificate:Tribunal
Recently, the Ahmedabad Bench of the Income Tax Appellate Tribunal ("Tribunal") ruled that mere non-furnishing of a Tax Residency Certificate ("TRC") cannot disentitle a taxpayer from claiming tax treaty benefits.
India
9 Jul 2018
14
India Budget Analysis 2018-19
Earlier today, the Indian Finance Minister ("FM") announced the Budget for financial year ("FY") 2018-19 ("Budget").
India
2 Feb 2018
15
AAR Holds Indirect Transfer Tax Inapplicable To Sale Of Shares Of A German Company
Recently, the AA in the case of GEA Refrigeration Technologies GmbH, In re, ruled that the income derived by German shareholders from the sale of equity shares of a German company...
India
30 Jan 2018
16
E-Funds Corporation: Supreme Court Re-Affirms Decision Of Delhi High Court For Determination Of PE
The Supreme Court of India ("Supreme Court") has upheld the ruling of the Delhi High Court in DIT v. E-Funds IT Solution1 (our Hotline on the ruling of the Delhi High Court is available here).
India
13 Nov 2017
17
Only Solar Days Relevant For Establishment Of Service Pe In India: Bangalore Tribunal
Electrical material Center Co. Limited ("Taxpayer"), a company based in Saudi Arabia sent four service engineers in India to provide services to an Indian entity.
India
31 Oct 2017
18
Indias Mli Positions: Impact On Availing Treaty Benefits
India recently signed a multilateral treaty, in furtherance of the BEPS project, which is likely to have huge ramifications for businesses operating in India and foreign investors that seek to avail tax benefits ...
India
18 Jul 2017
19
Structuring India Focused Funds
In 2012, SEBI took steps to completely overhaul the regulatory framework for domestic funds in India and introduced the AIF Regulations. In 2015, a tax-pass through status had been hardwired for certain categories of AIFs by the Finance Act, 2015.
India
11 Jul 2017
20
F1 Indian Grand Prix Circuit Is A Fixed Place PE: Supreme Court Of India
Supreme Court of India rules that that Formula One World Championship Limited has a fixed place Permanent Establishment in the Buddh International Circuit, the venue of the Indian Grand Prix.
India
9 May 2017
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