MLI for Beginners Part 5 – Article 4 (Dual Residency of entities)
Saturday International Tax Gyan!! (SITG No. 141) #taxmadeeasy#taxinpic MLI for Beginners (Part-5) – Article- 4 (Dual Residency of entities) [18.02.2023]
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Tax Gyan
MLI for Beginners Part 4 – India’s Position on MLI
Saturday International Tax Gyan!! (SITG No. 140) #taxmadeeasy#taxinpic MLI for Beginners (Part-4) – India’s Position on MLI [11.02.2023]
MLI for Beginners Part 3 – Structure and Framework of MLI
Saturday International Tax Gyan!! (SITG No. 139) #taxmadeeasy#taxinpic MLI for Beginners (Part-3) – Structure and Framework of MLI [04.02.2023]
MLI for beginners – Introduction to MLI
Saturday International Tax Gyan!! (SITG No. 138) #taxmadeeasy#taxinpic MLI for Beginners (Part-2) – Introduction to MLI [28.01.2023]
MLI Part 1-Basics (BEPS)
Saturday International Tax Gyan!! (SITG No. 137) #taxmadeeasy #taxinpic MLI for Beginners Series (Part-1) Basics of BEPS
Providing domain and web hosting service cannot be considered as Royalty – JSCO | SITG
Saturday International Tax Gyan!! (SITG No. 136) #taxmadeeasy #taxinpic Amount received by a registrar during the process of registering Domain Name, could not be considered to royalty as per the DTAA {PDR Solutions FZC Vs Deputy Commissioner of Income Tax [2023] 146 taxmann.com 84 (Mumbai Trib.)[30 12 2022]}
Sales and support services provided outside India is not taxable as FTS in India – JSCO | SITG
Saturday International Tax Gyan!! (SITG No. 135) #taxmadeeasy #taxinpic Sales and customer support services received outside India cannot be considered as accrued in India as per Sec 9(1)(vii) Springer Verlag GmbH Vs Deputy Commissioner of Income Tax [2022] 141 taxmann.com 410 (Delhi Trib.)[23 08 2022]
Transfer of Right to use Trademark in a certain territory will be considered as Royalty
Saturday International Tax Gyan!! (SITG No. 134) #taxmadeeasy #taxinpic Consideration received on transfer of trademark and brand name can be treated as royalty [2022] 145 taxmann.com 521 (Delhi – Trib.)
Documents related to international transaction are important to determine it’s taxability – JSCO | SITG
Saturday International Tax Gyan!! #taxmadeeasy #taxinpic To determine taxability of International transaction proper invoices and agreements should be maintained. [2022] 142 taxmann.com 82 (Chennai – Trib.)
CBDT gives relaxation in filing Form 10F online – JSCO | SITG
Saturday International Tax Gyan!! #taxmadeeasy #taxinpic CBDT has issued notification Dt. 12.12.2022 providing partial relief for e-filing of Form 10F to various non-resident.