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International tax ( 138 results )

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Rulings
ITAT: Existence of PE warrants TDS on project management fee as business profits, not FTS; Holds Juniper Hotels 'assessee-in-default'

Oct 16, 2021
Rulings
ITAT: Mauritian Shipping Co.'s non-exclusive service provider, not DAPE in India

Oct 16, 2021
Rulings
ITAT: Technical knowledge, skill & knowhow not made available, services not taxable as FTS under India-Singapore DTAA

Oct 16, 2021
Rulings
HC: Directs disposal of Perfetti's application u/s 264 within 8 weeks over TDS on dividend under MFN Clause in India-Netherlands DTAA

Oct 16, 2021
News
Chairs of OECD FTA & JITSIC issue a statement on collaborative work on 'Pandora Papers' leaks

Oct 14, 2021
Experts' Corner
Subject to Tax Rule under Pillar Two – An Indian Perspective

Oct 14, 2021
News
G20 Finance Ministers & Central Bank Governors endorse two-pillar solution, call for swift development on Rules

Oct 14, 2021
News
Tax World Reacts on Historic Statement of OECD/G20 BEPS Inclusive Framework

Oct 12, 2021
Experts' Corner
OECD/G20 BEPS IF Statement on Pillars One & Two - A Tale of the Mind & the Heart

Oct 11, 2021
Taxsutra Insights
Key Developments in OECD/G20 BEPS Inclusive Framework Statement

Oct 11, 2021
Rulings
ITAT: Rules on taxability of various activities undertaken by POSCO Engineering

Oct 09, 2021
Rulings
ITAT: Business Income of NetApp from sale of equipment not taxable sans PE in India under India-Netherlands DTAA

Oct 09, 2021
Rulings
HC: Allows Assessee's writ against order u/s 264 over applicability of lower DDT rate under India-Mauritius DTAA

Oct 09, 2021
News
Path-breaking agreement reached on digital economy taxation by 136 countries, with two-pillar solution as base

Oct 08, 2021
Rulings
ITAT: Holds foreign taxes not allowable deduction u/s 37(1); Rules on comparables selection in SWD, ITeS

Oct 08, 2021
Rulings
FC: Polish Provincial Administrative Court prefers Polish over English for treaty interpretation despite contrary clause in Poland-Sweden DTAA

Oct 08, 2021
Rulings
ITAT: Management Fee paid by Lloyd’s not taxable as FTS under India-UK DTAA; Applies MOU under India-USA DTAA

Oct 07, 2021
Rulings
ITAT: Software license-fee not taxable as Royalty, sans PE not taxable as business profits

Oct 02, 2021
Rulings
FC: Korean SC holds person not bound by law or contract to retransfer income is 'Beneficial Owner'

Oct 01, 2021
Rulings
FC: Supreme Court of Argentina allows invocation of GAAR despite absence of anti-abuse clause in tax treaty

Sep 24, 2021

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