The Resource India : offshore services and service PE ruling
India : offshore services and service PE ruling
Resource Information
The item India : offshore services and service PE ruling 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 India : offshore services and service PE ruling 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
- 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
- Language
- eng
- Label
- India : offshore services and service PE ruling
- Title
- India : offshore services and service PE ruling
- 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
- Label
- India : offshore services and service PE ruling
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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/India--offshore-services-and-service-PE/9eQ-aS1hBjQ/" 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/India--offshore-services-and-service-PE/9eQ-aS1hBjQ/">India : offshore services and service PE ruling</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/India--offshore-services-and-service-PE/9eQ-aS1hBjQ/" 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/India--offshore-services-and-service-PE/9eQ-aS1hBjQ/">India : offshore services and service PE ruling</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>
