The Resource Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India

Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India

Label
Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India
Title
Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India
Creator
Subject
Language
eng
Summary
This case note reviews the ruling issued by the Authority for Advance Rulings to MasterCard Asia Pacific Pte Ltd, which decided that MasterCard Asia Pacific's use of the network and infrastructure for processing card payment transactions for customers in India constituted a fixed place permanent establishment, a services permanent establishment and a dependent agent permanent establishment of Mastercard Asia Pacific in India, under article 5 of the India-Singapore double tax treaty
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 25 (2019), no. 1 ; 4 p
http://library.link/vocab/creatorName
  • Dugar, A
  • Bhandari, L
  • Jain, D. (Dhruvi)
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • fixed place of business
  • PE
  • services PE
  • agency PE
  • tax treaty
Label
Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India
Instantiates
Publication
Label
Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India
Publication

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