India Tax News

Tax residency certificate – further rules issued

12 November 2013

Protocol to treaty between India and Sweden enters into force

12 November 2013

Treaty between India and United States – Indian decision on when fixed place is "at the disposal" of the non-resident company and the manner of computing profits attributable to a PE

12 November 2013

Parliament passes Companies Bill 2012

12 November 2013

Draft transfer pricing safe harbour rules released

12 November 2013

Protocol to treaty between India and Morocco signed

12 November 2013

Protocol to treaty between India and South Africa signed

12 November 2013

Treaty between India and Uruguay enters into force

16 September 2013

Treaty between India and Indonesia – Characterization of income from information supply for treaty purposes

16 September 2013

Treaty between India and Singapore – Indian decision on limitation of benefit clause

16 September 2013

Decision that internal TNMM is preferred over external TNMM

29 July 2013

Decision on the taxability of reimbursements

29 July 2013

Treaty between India and United Kingdom – Indian decision on supply of technology versus supply of machines

29 July 2013

Treaty between India and Malaysia – details

29 July 2013

Protocol to treaty between India and United Arab Emirates entered into force

27 June 2013

India-US tax treaty and India-Ireland tax treaty – Indian decision that a website does not by itself constitute a PE

24 June 2013

Treaty between India and Australia – Indian decision that IT support services are not making available technical services

24 June 2013

Indian decision that arm's length adjustment is allowable for advertisement and marketing expenses

24 June 2013

Treaty between India and Malta signed

24 June 2013

Decision that sales percentage-based royalty payments are deductible even when sales were mainly to a related party in India

24 June 2013

Treaty between India and United States – Indian decision that transfer of shares without consideration is not prima facie a tax avoidance scheme

24 June 2013

Decision that marketing expenses incurred on behalf of associated enterprise to be determined at an arm's length price

24 June 2013

Treaty between India and China (People's Rep.) – Indian decision that routine maintenance and repairs are not technical services

6 May 2013

Indian decision on source of royalty paid between non-resident companies

6 May 2013

Protocol to treaty between India and Sweden signed

4 May 2013

Treaty between India and Australia – Indian decision on income from derivatives arising in the hands of FII

4 May 2013

Decision on method of valuation of shares for determining ALP for sale of shares

4 May 2013

Protocol to treaty between Poland and India – details

4 May 2013

Budget for 2013-14 – details

4 May 2013

Decision on the unilateral double tax relief under ITA

4 May 2013