On 15 May 2014, the income tax treaty between India and Fiji entered into force. The treaty was signed 30 January 2014, and is the first of its kind between the two countries.
Taxes Covered
The treaty covers Indian income tax and any tax surcharges, and Fijian income tax, withholding taxes and land sales tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or engaged personne…