International Tax

Blog, News, International Tax

August 12, 2022

No Sec. 195 TDS on sum paid by ‘Deloitte India’ to ‘Deloitte UK’ for shared service of brand, communication & tech.

Case Details: Deloitte Haskins & … Continue reading “No Sec. 195 TDS on sum paid by ‘Deloitte India’ to ‘Deloitte UK’ for shared service of brand, communication & tech.”

Blog, International Tax

July 4, 2022

Capital Gains distributed by AIFs to be taxed as dividend: Mauritius Revenue Authority

Introduction Mauritius Revenue Authority (MRA) … Continue reading “Capital Gains distributed by AIFs to be taxed as dividend: Mauritius Revenue Authority”

Blog, News, International Tax

June 10, 2022

Commission received by FII/FPI from Indian Mutual Funds not taxable in India: ITAT

Case Details: DCIT v. Credit … Continue reading “Commission received by FII/FPI from Indian Mutual Funds not taxable in India: ITAT”

Blog, News, International Tax

June 2, 2022

An Imprecation or A Benediction | The Two Pillars & Its Relationship with Tax Ecosystem

Assem Chawla – [2022] 138 … Continue reading “An Imprecation or A Benediction | The Two Pillars & Its Relationship with Tax Ecosystem”

Blog, News, International Tax

May 31, 2022

Analysis of MAP & Arbitration as Forms of Tax Dispute Resolution

Sameer Samal – [2022] 138 … Continue reading “Analysis of MAP & Arbitration as Forms of Tax Dispute Resolution”

Blog, News, International Tax

May 26, 2022

Agreement can’t be said as not for ‘tax avoidance’ mere because ultimately no tax was avoided: UK Tribunal

Case Details: Tower One St … Continue reading “Agreement can’t be said as not for ‘tax avoidance’ mere because ultimately no tax was avoided: UK Tribunal”

News, Blog, International Tax

May 20, 2022

AO can’t import ‘beneficial ownership’ under Article 13 of Indo Mauritius DTAA: ITAT

Case Details: Blackstone FP Capital … Continue reading “AO can’t import ‘beneficial ownership’ under Article 13 of Indo Mauritius DTAA: ITAT”

Blog, International Tax

July 18, 2024

Taxation of Expatriate Employees | Secondment | Cross Border Movement

Table of Contents Introduction What … Continue reading “Taxation of Expatriate Employees | Secondment | Cross Border Movement”

Blog, News, International Tax

March 28, 2022

Business support service is tax exempt applying MFN clause under India-Belgium tax treaty

Shailendra Sharma – [2022] 136 … Continue reading “Business support service is tax exempt applying MFN clause under India-Belgium tax treaty”

Blog, News, International Tax

March 10, 2022

Claim of FTC can’t be disallowed just because Form no. 67 wasn’t filed by due date: ITAT

Case Details: Ms. Brinda RamaKrishna … Continue reading “Claim of FTC can’t be disallowed just because Form no. 67 wasn’t filed by due date: ITAT”