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Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Double taxation Agreements - Meaning of fees for technical ...


Perfetti India's Payments Taxed Under Article 12.5(a) & (b) of Double Taxation Agreement: AAR Insights on FTS Fees.

December 18, 2011

Case Laws     Income Tax     AAR

Double taxation Agreements - Meaning of fees for technical services (FTS) - allocated of cost - the applicant is taxable under Article 12.5(a) and as also under Article 12.5(b) - the payment made by Perfetti India would be chargeable to tax in India..... - AAR

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