Case note : TVS Motors - payments are fees for technical services
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The work Case note : TVS Motors - payments are fees for technical services represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Case note : TVS Motors - payments are fees for technical services
Resource Information
The work Case note : TVS Motors - payments are fees for technical services represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Case note : TVS Motors - payments are fees for technical services
- Language
- eng
- Summary
- This case note analyses the High Court decision in The Director of International Taxation Madras v. M/s. TVS Motors Co Ltd. Payment made by an Indian taxpayer to an Austrian company is classified as fees for technical services and accordingly taxable in Austria pursuant to the provisions of the Austria-India tax treaty
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 25 (2019), no. 1 ; 2 p
- Geographic coverage
- Asia
- Language note
- English
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Context of Case note : TVS Motors - payments are fees for technical servicesWork of
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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/resource/J2VMKnYlt04/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/J2VMKnYlt04/">Case note : TVS Motors - payments are fees for technical services</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>