TMI BlogIndia-France DTAA: Computer Servers Define Permanent Establishment, Impacting Tax Obligations for Cross-Jurisdictional Operations.Indo-French DTAA – Article 5 of India France DTAA states that even existence of a computer server amounts to existence of a PE within a jurisdiction...... - AAR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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