Orbitax Tax News & Alerts
India's Tax news & updates from Orbitax and partners
India Tax News
Protocol to treaty between India and Poland signed
Limited partnership that pays trade tax and has a tax residency certificate will be eligible to tax treaty benefits
Treaty between India and Germany – Indian decision that certification fees are not fees for technical services
Treaty between India and Ireland – Indian decision that payments for online banner advertising are not payments for royalties
Protocol to treaty between Netherlands and India enters into force
Treaty between India and Germany – Indian decision that Royalty / Fees for Technical Services should be taxed on receipt basis irrespective of the method of accounting followed
Treaty between India and Thailand – Indian decision that payment for the facility of satellite up-linking and telecasting programmes is not royalty
Treaty between India and United Arab Emirates – Indian decision on taxability of income for work performed both offshore and onshore
Treaty between India and Switzerland – Indian decision that e-commerce income from website operations in India is not fees for technical services and would not be taxable in absence of PE in India
Treaty between India and United Kingdom – Indian decision that all transactions that lead to tax savings cannot be regarded as a colourable transaction
Revision to treaty between Belarus and India signed
Decision on appropriateness of the comparables on the basis of FAR analysis
Decision on the appropriateness of the comparables and the manner in which the 5% variance allowance is computed
Protocol to treaty between India and United Kingdom signed
Circular issued on conditions applicable for lower interest withholding tax rate of 5%
Protocol to treaty between India and Spain signed
Treaty between India and United Kingdom – Indian decision that slot hire agreements fall within the ambit of operation of ships for treaty purposes
Treaty between India and Sri Lanka – Decision that "may be taxed" gives exclusive taxing rights to a contracting state
Expert Committee issues its draft report on GAAR – details
Treaty between India and Belgium – Decision that interest expense cannot be disallowed in absence of thin capitalisation rules
Tax residence certificate rules issued
Notification for rules regarding Advance Pricing Agreements Scheme
Treaty between India and United Arab Emirates – Indian decision on deduction of head office expenses
Notification of the variation range for transfer pricing purposes
Treaty between India and Lithuania enters into force
Decision that "goodwill" is eligible for tax depreciation
Treaty between India and Singapore – Indian decision on gains on cancellation of foreign exchange forward contract
Treaty between Estonia and India enters into force
Treaty between India and Singapore – Indian decision on taxability of consultation charges
Recommendations on Guidelines on Implementing GAAR Provisions Released
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