Discussion on Non-discrimination clause
Saturday International Tax Gyan!! (SITG -212) #taxmadeeasy #taxinpic Tax rate applicable on PE of “Foreign Company” in India
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June 2024
“Write-off” of unrealized Export Bills”
Dear all, This time we have come up with an interesting FEMA Provisions relating to “Write-off” of unrealized Export Bills” #FEMAkeFUNDAE #FamiliarwithFEMA #rbi
Specific over general rule will be applied while reading DTAA
Saturday International Tax Gyan!! (SITG -211) #taxmadeeasy #taxinpic In case of absence of a specific article in DTAA, we need to check if it is falling under any other general article before going to article 22 i.e. other income.
Establishment of Overseas branch Outside India
Dear all, This time we have come up with an interesting FEMA Provisions relating to “Establishment of Overseas Branch Outside India” #FEMAkeFUNDAE #FamiliarwithFEMA #rbi
Saturday International Tax Gyan- 4th Anniversary- 15.06.2023
(SITG No. 210) Dear all, We present you the PPT showing a glimpse of the 4th Anniversary celebration of SITG. Thank you everyone for showing your support. To show your support we would request to kindly join our WhatsApp group and provide us your valuable feedback on below mentioned links: Whatsapp group link: https://chat.whatsapp.com/IN97OOaZryf2HmCzZ5WlMV Link for feedback Form: https://forms.office.com/r/JiaXYiB2N7
Joint Acquisition of Immovable Property by Non Resident along with NRI/OCI Spouse
Dear all, This time we have come up with an interesting FEMA Provisions relating to “Joint Acquisition of Immovable Property by Non Resident along with NRI/OCI Spouse” #FEMAkeFUNDAE #FamiliarwithFEMA #rbi
Guarantee fees will not be considered as interest
Saturday International Tax Gyan!! (SITG -209) #taxmadeeasy #taxinpic Guarantee fee charged by foreign entity for guarantee provided to banks to extend credit facilities to its Indian subsidiaries, would not fall within expression of ‘interest’ in article 12 of India UK DTAA.
ESOPs by a Foreign Company to an Indian Subsidiary
“From Inception to Milestone: A Reflection on Two Years of Knowledge and Connection. We extend our heartfelt gratitude for the unwavering readership over 104 weeks. Sincere appreciation for two extraordinary years of fostering meaningful connections. Today, we gather to commemorate the Two-Year Completion of our FEMA Ke FUNDAE. With a steadfast commitment to empowering minds, …
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Reassessment for Investment in India by non-resident
Saturday International Tax Gyan!! (SITG -208) #taxmadeeasy #taxinpic Investment made in the share capital of Subsidiary company could not be treated as income as same was in nature of capital account transaction