Saturday , January 18, 2020 |   02:23:08 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
About Us Contact Us Newsletters
 
NEWS FLASH
 
DTAA - Expenses incurred as pure reimbursements, do not attract tax liability: HC (See 'Breaking News') I-T - Once MA for rectification moved by taxpayer u/s 254(2) stands admitted and previous order stands recalled which was not challenged, then no matter remains for further perusal: HC (See 'Breaking News') TPO is not permitted to resort to ad-hoc unilateral pricing of management fees under CUP, without any benchmarking with comparable uncontrolled transactions: ITAT (See 'Breaking News') I-T - Commission paid overseas for rendering services abroad, does not attract tax liability in India: ITAT (See 'Breaking News') DTAA - Business income earned by non-resident entity from rendering of centralized hotel services, cannot be taxed as 'FTS' if it has no PE in India: ITAT (See 'Breaking News') DTAA - Interest income earned by Foreign benk which is beneficial owner as per respective Treaty provision, is not liable for tax in India: ITAT (See 'Breaking News') TP - Functionally dissimilar profile and absence of segmental profitability, renders such entity unfit for purposes of comparison: ITAT (See 'Breaking News') Budget 2020 - What may cheer up Taxpayers & also FM? (See 'THE COB(WEB)' in TIOL) DTAA - Interest paid by Indian Branch to overseas branches being in nature of payment made to self, will be governed by principle of mutuality, and hence, not taxable under I-T Act: ITAT (See 'Breaking News') TP - Extended credit period allowed to AEs for repayment of outstanding receivables, calls for adjustment if impact of receivables was not factored in working capital: ITAT (See 'Breaking News') TP - Pure financial advisor & investment banker is not comparable to mere support service provider, being functionally dissimilar: ITAT (See 'Breaking News') CLIs indicate stabilising growth: OECD (See 'Brief')
 
TII SEARCH
 
 
   
Home >> BIPA>> Model Text
 
Bipa
Model Text

Untitled Document
Model Text

 
 
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI TII
  • DTAA
  • Circulars (I-T Act, 1922)
  • Limited Treaties
  • Other Treaties
  • TIEAs
  • Notifications
  • Circulars
  • Relevant Portion of I-T Rules,1962
  • Instructions
  • Administrative Orders
  • DRP Panel
  • I-T Act, 1961
  • MLI
  • Relevant Portion of I-T Act,1922
  • GAAR
    		•
  • OECD Conventions
  • Draft Guidelines
  • DTC Bill
  • Committee Reports
  • FATCA
  • Intl-Taxation
  • Finance Acts
  • Manual on EoI
  • UN Model
  • Miscellaneous
  • Cost Inflation Index
  • Union Budget
  • Information Security Guidelines
    		•
  • APA Annual Report
  • APA Rules
  • Miscellaneous
  • Relevant Sections of Act
  • Instructions
  • Circulars
  • Notifications
  • Draft Notifications
  • Forms
  • TP Rules
  • APA FAQ
  • UN Manual on TP
  • Safe Harbour Rules
  • US Transfer Pricing
    		•
  • FEMA Act
  • Exchange Manual
  • Fema Notifications
  • Master Circulars
  • Press Notes
  • Rules
  • FDI Circulars
  • RBI Circulars
  • Reports
  • FDI Approved
  • RBI Other Notifications
  • FIPB Review
  • FEO Act
  • INTELLECTUAL PROPERTY
  • CBR Act
  • NBFC Report
  • Black Money Act
  • PMLA Instruction
  • PMLA Bill
  • FM Budget Speeches
  • Multimodal Transportation
  • Vienna Convention
  • EXIM Bank LoC
  • Manufacturing Policy
  • FTDR Act, 1992
  • White Paper on Black Money
  • Posting Policy
  • PMLA Cases
  • Transfer of Property
  • MCA Circular
  • Book Review
  • Limitation Act
    		•
  • Type of Visa
  • SSAs
  • EPFO
  • Acts
  • FAQs
  • Rules
  • Guidelines
  • Tourist Visa
  • Notifications
    		•
  • Arbitration
  • Model Text
  • Agreements
    		•
  • Relevant Portion of I-T Act
  • I-T Rules, 1962
  • Circulars
  • MISC
  • Notification
    		•
  • About Us
  • Contact Us
    		•
     
     
    A Taxindiaonline Website. Copyright © 2010-2020 | Privacy Policy | Taxindiainternational.com Pvt.Ltd. All rights reserved.
    TIOL GROUP WEBSITES