The Resource Dedicated space at Commonwealth Games constitutes a permanent establishment

Dedicated space at Commonwealth Games constitutes a permanent establishment

Label
Dedicated space at Commonwealth Games constitutes a permanent establishment
Title
Dedicated space at Commonwealth Games constitutes a permanent establishment
Creator
Subject
Language
eng
Summary
This case note reviews the Authority for Advance Rulings' decision in the Production Resource Group case that a dedicated space at the 2010 Delhi Commonwealth Games to provide lighting, sound, video and LED technology services constituted a permanent establishment in India, and the income arising therefrom was business profits sourced in India, taxable in accordance with article 7 of the India-Belgium tax treaty (1993)
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 3 ; 3 p
http://library.link/vocab/creatorName
  • Dugar, A
  • Bhandari, L
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • PE
  • technical services
  • advance tax ruling
  • tax treaty
Label
Dedicated space at Commonwealth Games constitutes a permanent establishment
Instantiates
Publication
Label
Dedicated space at Commonwealth Games constitutes a permanent establishment
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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