The Resource Case note : non-complete fees paid on the sale of shares not taxable

Case note : non-complete fees paid on the sale of shares not taxable

Label
Case note : non-complete fees paid on the sale of shares not taxable
Title
Case note : non-complete fees paid on the sale of shares not taxable
Creator
Subject
Language
eng
Summary
This case note sets out the ruling by the Authority for Advance Rulings in HM Publishers Holdings Limited that the receipt by a shareholder of non-compete fees paid on the sale of shares of a company to another company constitutes business income. However, in the absence of a permanent establishment in India, the foreign shareholder was not chargeable to tax in India under the India-United Kingdom Income Tax Treaty (1993)
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 5 ; 3 p
http://library.link/vocab/creatorName
  • Dugar, A
  • Bhandari, L
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • case law
  • advance ruling
  • fee
  • income classification
  • tax treaty
Label
Case note : non-complete fees paid on the sale of shares not taxable
Instantiates
Publication
Label
Case note : non-complete fees paid on the sale of shares not taxable
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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