Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India
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The work Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India 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 : Credit card payment infrastructure and network constitutes a permanent establishment in India
Resource Information
The work Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India 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 : Credit card payment infrastructure and network constitutes a permanent establishment in India
- Language
- eng
- Summary
- This case note reviews the ruling issued by the Authority for Advance Rulings to MasterCard Asia Pacific Pte Ltd, which decided that MasterCard Asia Pacific's use of the network and infrastructure for processing card payment transactions for customers in India constituted a fixed place permanent establishment, a services permanent establishment and a dependent agent permanent establishment of Mastercard Asia Pacific in India, under article 5 of the India-Singapore double tax treaty
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 25 (2019), no. 1 ; 4 p
- Geographic coverage
- Asia
- Language note
- English
Context
Context of Case note : Credit card payment infrastructure and network constitutes a permanent establishment in IndiaWork of
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