The Resource Salary reimbursement payments not fees for technical services

Salary reimbursement payments not fees for technical services

Label
Salary reimbursement payments not fees for technical services
Title
Salary reimbursement payments not fees for technical services
Creator
Subject
Language
eng
Summary
This case note canvasses the order of the Bombay High Court in Director of Income Tax (International Tax) v. Marks & Spencer Reliance India Pvt. Ltd that a payment made by an Indian company to a United Kingdom company as a reimbursement of salaries of employees seconded to the Indian company is not a payment of fees for technical services and, therefore, is not liable to withholding tax in India
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 23 (2017), no. 5 ; 2 p
http://library.link/vocab/creatorName
  • Dugar, A
  • Bhandari, L
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • income classification
  • secondment
  • technical services
  • withholding tax
  • case law
Label
Salary reimbursement payments not fees for technical services
Instantiates
Publication
Label
Salary reimbursement payments not fees for technical services
Publication

Library Locations

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