The Resource Indian court rules secondment gives rise to FTS and service PE
Indian court rules secondment gives rise to FTS and service PE
Resource Information
The item Indian court rules secondment gives rise to FTS and service PE 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 Indian court rules secondment gives rise to FTS and service PE 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
- The Delhi High Court has given a controversial ruling which seems to suggest that reimbursement of salaries for seconded employees qualify as FTS (fees for technical services) and hold that a service PE existed in the circumstances, despite India's treaties with the UK and Canada specifically excluding activities regarding such payments from those that can create a service PE
- Language
- eng
- Label
- Indian court rules secondment gives rise to FTS and service PE
- Title
- Indian court rules secondment gives rise to FTS and service PE
- Language
- eng
- Summary
- The Delhi High Court has given a controversial ruling which seems to suggest that reimbursement of salaries for seconded employees qualify as FTS (fees for technical services) and hold that a service PE existed in the circumstances, despite India's treaties with the UK and Canada specifically excluding activities regarding such payments from those that can create a service PE
- Citation source
- In: Tax planning international review. - London. - Vol. 41 (2014),
- http://library.link/vocab/creatorName
-
- Srinivasan, R
- Ghose, T
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- secondment
- services PE
- technical services
- tax treaty
- advance tax ruling
- case law
- Label
- Indian court rules secondment gives rise to FTS and service PE
- Label
- Indian court rules secondment gives rise to FTS and service PE
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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/Indian-court-rules-secondment-gives-rise-to-FTS/Pm_WFvPbY3Y/" 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/Indian-court-rules-secondment-gives-rise-to-FTS/Pm_WFvPbY3Y/">Indian court rules secondment gives rise to FTS and service PE</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/Indian-court-rules-secondment-gives-rise-to-FTS/Pm_WFvPbY3Y/" 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/Indian-court-rules-secondment-gives-rise-to-FTS/Pm_WFvPbY3Y/">Indian court rules secondment gives rise to FTS and service PE</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>
