Tax Audit Due Date extended by CBDT to 31st Oct, 2018
Tax Audit Due Date extended by CBDT to 31st Oct, 2018 – The Central Board of Direct taxes, has further extended the due date of filing
October 8, 2018
No Comments
Category: International Tax – Interpretation of Treaty
International Taxation Course – Interpreting Tax Treaty (DTAA)
Our Comprehensive International Taxation Course on Article by Article , analysis of Tax Treaty helps students to understand all aspects of International Tax – The
October 4, 2018
No Comments
Article 5 Permanent Establishment in India
Permanent Establishment, refers to a fixed place of business or some other form of presence of the Non resident in the Source country, through which the
September 28, 2018
No Comments
Article 30 – Termination
TERMINATION OF TREATY ARTICLE 31 OF THE INDIA – US TREATY This Convention shall remain in force indefinitely but either of the Contracting States
September 4, 2018
No Comments
Article 29 – Entry into Force
PROCESS OF ENTERING INTO A TREATY ARTICLE 30(1) OF THE INDIA – US TREATY Each Contracting State shall notify the other Contracting State in
September 4, 2018
No Comments
Article 28 – Member of Diplomatic Mission and Consular Posts
ARTICLE 29– INDIA USA TREATY Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular offices under the general rules of
September 4, 2018
No Comments
Artilce 27 – Assistance in the collection of taxes
EFFORTS BY INDIAN GOVERNMENT TO COLLECT TAXES FROM OVERSEAS ASSETS ARTICLE 28(1) – INDIA POLAND TREATY The Contracting States shall lend assistance to each other
September 4, 2018
No Comments
Article 26 – Exchange of information
SCOPE ARTICLE 28(1) OF INDIA USA TREATY – OBLIGATION TO EXCHANGE INFORMATION The competent authorities of the Contracting State shall exchange such information (including documents)
September 4, 2018
No Comments
Article 24 – Non-Discrimination & Article 25 – Mutual Agreement Procedure (MAP)
MUTUAL AGREEMENT PROCEDURE – DEFINITION MAP is a special facilitative procedure set out in various tax treaties that allows designated government representatives of Treaty partners
September 4, 2018
No Comments
Article 23 – Elimination of Double Taxation
APPLICABILITY OF ARTICLE 23 TYPES OF RELIEF FROM DOUBLE TAXATION UNILATERAL RELIEF – SECTION 91 Click here to Enroll in Interpretation of Tax Treaty (DTAA)
September 4, 2018
No Comments
Article 21 – Other Income
APPLICABILITY OF ARTICLE 21 – OTHER INCOME INCOME NOT COVERED UNDER FOLLOWING ARTICLE Click here to Enroll in Interpretation of Tax Treaty (DTAA) – International
September 4, 2018
No Comments
Article 20 – Students
SETTING THE CONTEXT WHAT IS COVERED UNDER ARTICLE 20 ? Click here to Enroll in Interpretation of Tax Treaty (DTAA) – International Taxation Course
September 3, 2018
No Comments