The Resource India : offshore services and service PE ruling

India : offshore services and service PE ruling

Label
India : offshore services and service PE ruling
Title
India : offshore services and service PE ruling
Creator
Subject
Language
eng
Summary
India's Authority for Advance Rulings (AAR) ruled on 30 March 2009 that basic engineering and procurement services provided by a foreign company to Indian companies fall within the scope of royalty income under the India-Australia tax treaty and, therefore, are taxable in India (WorleyParsons Services Pty Ltd). In a connected case, the AAR issued a ruling on 23 April 2009 regarding the aggregation of contracts in determining the existence of a service permanent establishment. This article discusses the AAR's analyses
Citation source
In: Tax planning international transfer pricing. - London. - Vol. 10 (2009),
http://library.link/vocab/creatorName
  • Palwe, S.S
  • Kumar, P
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • advance ruling
  • services PE
  • PE
  • case law
Label
India : offshore services and service PE ruling
Instantiates
Publication
Label
India : offshore services and service PE ruling
Publication

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