AAR decides on taxability of non-resident Indian's salary and incorporation of foreign tax credits in the calculation of resident's withholding tax
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The work AAR decides on taxability of non-resident Indian's salary and incorporation of foreign tax credits in the calculation of resident's withholding tax 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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AAR decides on taxability of non-resident Indian's salary and incorporation of foreign tax credits in the calculation of resident's withholding tax
Resource Information
The work AAR decides on taxability of non-resident Indian's salary and incorporation of foreign tax credits in the calculation of resident's withholding tax 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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- AAR decides on taxability of non-resident Indian's salary and incorporation of foreign tax credits in the calculation of resident's withholding tax
- Language
- eng
- Summary
- This case note outlines the recent ruling issued by the Authority for Advance Rulings to Texas Instruments India Private Limited, which determined that the salary paid in India to a non-resident Indian in respect of services rendered in the United States was not taxable in India, and that foreign tax credits available to a resident and ordinary resident of India may be taken into account in the calculation of the amount of withholding tax that is to be deducted by the employer from the resident's salary
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 4 ; 3 p
- Geographic coverage
- Asia
- Language note
- English
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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/yhB4vk3YRTg/" 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/yhB4vk3YRTg/">AAR decides on taxability of non-resident Indian's salary and incorporation of foreign tax credits in the calculation of resident's withholding tax</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>