India Tax News
Protocol to treaty between Denmark and India signed
Protocol to treaty between Brazil and India signed
Treaty between India and Germany – Indian decision on profit attribution to a permanent establishment
Protocol to treaty between India and Sweden enters into force
Treaty between India and United States – Indian decision on when fixed place is "at the disposal" of the non-resident company and the manner of computing profits attributable to a PE
Protocol to treaty between India and South Africa signed
Draft transfer pricing safe harbour rules released
Tax residency certificate – further rules issued
Parliament passes Companies Bill 2012
Protocol to treaty between India and Morocco signed
Treaty between India and Uruguay enters into force
Treaty between India and Singapore – Indian decision on limitation of benefit clause
Treaty between India and Indonesia – Characterization of income from information supply for treaty purposes
Decision on the taxability of reimbursements
Treaty between India and Malaysia – details
Decision that internal TNMM is preferred over external TNMM
Treaty between India and United Kingdom – Indian decision on supply of technology versus supply of machines
Protocol to treaty between India and United Arab Emirates entered into force
Treaty between India and United States – Indian decision that transfer of shares without consideration is not prima facie a tax avoidance scheme
Decision that marketing expenses incurred on behalf of associated enterprise to be determined at an arm's length price
Decision that sales percentage-based royalty payments are deductible even when sales were mainly to a related party in India
India-US tax treaty and India-Ireland tax treaty – Indian decision that a website does not by itself constitute a PE
Treaty between India and Australia – Indian decision that IT support services are not making available technical services
Treaty between India and Malta signed
Indian decision that arm's length adjustment is allowable for advertisement and marketing expenses
Indian decision on source of royalty paid between non-resident companies
Treaty between India and China (People's Rep.) – Indian decision that routine maintenance and repairs are not technical services
Treaty between India and United States – Indian decision that taxability of business income on presumptive basis is subject to presence of PE
Decision on method of valuation of shares for determining ALP for sale of shares
Protocol to treaty between India and Sweden signed
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