The Resource Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India
Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India
Resource Information
The item Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India 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 Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India 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 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
- Language
- eng
- Label
- Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India
- Title
- 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
- http://library.link/vocab/creatorName
-
- Dugar, A
- Bhandari, L
- Jain, D. (Dhruvi)
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- fixed place of business
- PE
- services PE
- agency PE
- tax treaty
- Label
- Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India
- Label
- Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India
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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/Case-note--Credit-card-payment-infrastructure/R5mlBCvLHJ0/" 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/Case-note--Credit-card-payment-infrastructure/R5mlBCvLHJ0/">Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India</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="https://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/Case-note--Credit-card-payment-infrastructure/R5mlBCvLHJ0/" 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/Case-note--Credit-card-payment-infrastructure/R5mlBCvLHJ0/">Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
