Indian court rules secondment gives rise to FTS and service PE
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The work Indian court rules secondment gives rise to FTS and service PE 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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Indian court rules secondment gives rise to FTS and service PE
Resource Information
The work Indian court rules secondment gives rise to FTS and service PE 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.
- Label
- 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),
- Geographic coverage
- Asia
- Language note
- English
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Context of Indian court rules secondment gives rise to FTS and service PEWork of
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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/dDLjF4qJsEc/" 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/dDLjF4qJsEc/">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>
