International Tax

Blog, International Tax, News

August 12, 2022

[Analysis] Infosys Ruling by the Bangalore ITAT

Kanika Jain – [2022] 141 … Continue reading “[Analysis] Infosys Ruling by the Bangalore ITAT”

Blog, International Tax, News

August 12, 2022

No Sec. 195 TDS on sum paid by ‘Deloitte India’ to ‘Deloitte UK’ for shared service of brand, communication & tech.

Case Details: Deloitte Haskins & … Continue reading “No Sec. 195 TDS on sum paid by ‘Deloitte India’ to ‘Deloitte UK’ for shared service of brand, communication & tech.”

Blog, International Tax

July 4, 2022

Capital Gains distributed by AIFs to be taxed as dividend: Mauritius Revenue Authority

Introduction Mauritius Revenue Authority (MRA) … Continue reading “Capital Gains distributed by AIFs to be taxed as dividend: Mauritius Revenue Authority”

Blog, International Tax, News

June 10, 2022

Commission received by FII/FPI from Indian Mutual Funds not taxable in India: ITAT

Case Details: DCIT v. Credit … Continue reading “Commission received by FII/FPI from Indian Mutual Funds not taxable in India: ITAT”

Blog, International Tax, News

June 2, 2022

An Imprecation or A Benediction | The Two Pillars & Its Relationship with Tax Ecosystem

Assem Chawla – [2022] 138 … Continue reading “An Imprecation or A Benediction | The Two Pillars & Its Relationship with Tax Ecosystem”

Blog, International Tax, News

May 31, 2022

Analysis of MAP & Arbitration as Forms of Tax Dispute Resolution

Sameer Samal – [2022] 138 … Continue reading “Analysis of MAP & Arbitration as Forms of Tax Dispute Resolution”

Blog, International Tax, News

May 26, 2022

Agreement can’t be said as not for ‘tax avoidance’ mere because ultimately no tax was avoided: UK Tribunal

Case Details: Tower One St … Continue reading “Agreement can’t be said as not for ‘tax avoidance’ mere because ultimately no tax was avoided: UK Tribunal”

Blog, International Tax, News

May 20, 2022

AO can’t import ‘beneficial ownership’ under Article 13 of Indo Mauritius DTAA: ITAT

Case Details: Blackstone FP Capital … Continue reading “AO can’t import ‘beneficial ownership’ under Article 13 of Indo Mauritius DTAA: ITAT”

Blog, Income Tax, International Tax

April 27, 2022

Periodic Table of Tax Deducted at Source (TDS)

1. Concept of TDS For … Continue reading “Periodic Table of Tax Deducted at Source (TDS)”

Blog, International Tax

November 1, 2022

Taxation of Expatriate Employees | Secondment | Cross Border Movement

Table of Contents Introduction What … Continue reading “Taxation of Expatriate Employees | Secondment | Cross Border Movement”