The Resource Tax sparing credit allowed for dividends received through Omani permanent establishment
Tax sparing credit allowed for dividends received through Omani permanent establishment
Resource Information
The item Tax sparing credit allowed for dividends received through Omani permanent establishment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax sparing credit allowed for dividends received through Omani permanent establishment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This case note discusses the decision of the Delhi High Court in Principal Commissioner of Income Tax v. Krishak Bharati Co-op Ltd, which allowed, in accordance with the India-Oman Income Tax Treaty, the taxpayer a credit against its Indian income tax liability for Omani tax deemed to be paid on dividend income derived through a permanent establishment in Oman
- Language
- eng
- Label
- Tax sparing credit allowed for dividends received through Omani permanent establishment
- Title
- Tax sparing credit allowed for dividends received through Omani permanent establishment
- Language
- eng
- Summary
- This case note discusses the decision of the Delhi High Court in Principal Commissioner of Income Tax v. Krishak Bharati Co-op Ltd, which allowed, in accordance with the India-Oman Income Tax Treaty, the taxpayer a credit against its Indian income tax liability for Omani tax deemed to be paid on dividend income derived through a permanent establishment in Oman
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 23 (2017), no. 5 ; 3 p
- http://library.link/vocab/creatorName
-
- Dugar, A
- Bhandari, L
- Geographic coverage
-
- Asia
- Middle East
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax treaty
- dividend
- foreign tax credit
- case law
- Label
- Tax sparing credit allowed for dividends received through Omani permanent establishment
- Label
- Tax sparing credit allowed for dividends received through Omani permanent establishment
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-sparing-credit-allowed-for-dividends-received/uHXljK5y-3Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-sparing-credit-allowed-for-dividends-received/uHXljK5y-3Y/">Tax sparing credit allowed for dividends received through Omani permanent establishment</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-sparing-credit-allowed-for-dividends-received/uHXljK5y-3Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-sparing-credit-allowed-for-dividends-received/uHXljK5y-3Y/">Tax sparing credit allowed for dividends received through Omani permanent establishment</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>