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Since the amount is not taxable in India, no taxes are required to be deducted by the Assessee.

A Protocol to Double Taxation Avoidance Agreement between India and Denmark that has entered into force on February 1, 2015, has been notified by Notification No. 45/2015/F No. 503/02/1998-FDI-I.

The OECD's PoEM framework is being implemented in India to determine the residency of companies with global operations that may be using their residential status to avoid paying taxes in India.

India had notified Cyprus as a ‘non-cooperative jurisdiction' owing to lack of effective exchange of information, vide a notification of the CBDT dated 1 November 2013 under Section 94A of the Income Tax Act, 1961, . . .

As per a media report, the Government of India is proposing to amend the existing Double Taxation Avoidance Agreement between India and Mauritius

Recently, before the Delhi Bench of Income-tax Appellate Tribunal an additional ground was raised for applying Tax Treaty rate for Dividend Distribution Tax (DDT).

The Social Security Agreement between India and Japan will come into force with effect from 1 October 2016.

The Supreme Court of India in the case of Assessing Officer vs. M/s Nestle SA and Others, elucidated law relating to applicability of the Most Favoured Nation clause in the protocol(s) for availing benefit of a DTAA ...

The Bengaluru bench of the Income-tax Appellate Tribunal vide order dated 28 February 2019, held that consideration received by non-resident entity from an Indian company for performing management services ...

Virtually every high-tax nation has one or several symbiotic tax havens that reduce damage of excessive taxation.

The Central Board of Direct Taxes (CBDT), Government of India, via press release dated September 24, 2015, assured the inapplicability of Minimum Alternate Tax (MAT) provisions to Foreign Companies with effect from 01.04.2001.

As per the terms of the SPA the said parent company had various rights and responsibilities as a sponsor.

When India amended its tax treaties with Mauritius ("Mauritius Treaty") and Singapore ("Singapore Treaty") in 2016 in order to provide for source-based taxation of capital gains on alienation of shares...

Mumbai Income Tax Appellate Tribunal in the case of Praful Chandaria, dealt with the issue of taxability of consideration received by the assessee pursuant to grant of call option in respect of shares of an Indian company.

The Central Board of Direct Taxes (CBDT) vide press release dated 10.05.2016 issued the protocol for amendment of the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains between India and Mauritius.

Double tax avoidance agreements (tax treaties) made with various countries provide that business income of an enterprise which is a tax resident of a foreign country is taxable only if it has or is deemed to have a permanent establishment (PE)

Tax landscape is evolving and ruling of this kind re-enforce taxpayer's confidence that enigma of India's adversarial tax regime is close to its end.

The Gujarat High Court (the "HC"), in a recent ruling (the "HC Ruling"), dismissed the Indian tax department's (the "ITD") appeal against a Tribunal Ruling allowing the taxpayer...