Dr. Amar Mehta

Articles: International Tax


The following articles are published on our sister website dramarmehta.com:

  1. India-Mauritius tax treaty: is a tax residence certificate (TRC) sacrosanct for capital gains exemption under Art. 13(4)? Link
  2. Virtual PE: The Indian tax authorities’ approach and judicial developments. Link
  3. Tax Residence Certificate (TRC): Is the Indian Finance Ministry’s 2013 press release binding on the tax authorities? Link
  4. ITAT’s recent decision on India-Mauritius tax treaty Art. 13(4): Could the Indian tax authorities invoke GAAR and Limitation of Benefits (LOB) provisions? Link
  5. The domain name registration controversy: Is it 'royalty'? Link
  6. The Indian Supreme Court’s landmark decision on the MFN clauses concerning dividends taxation under the tax treaties. Link
  7. Oil and Gas Royalties: Income from immovable property or business income? (A UK court just answered that question) Link
  8. Beneficial Ownership: The Danish Supreme Court's landmark decision. Link
  9. Danish Supreme Court's interesting decision on income characterization: Business profits or income from immovable property? Link
  10. A landmark Netherlands court decision on tax treaties: Can competent authorities reallocate taxing rights through Mutual Agreement Procedure (MAP)? Link
  11. Could transfer pricing adjustments and interest-free loans lead to dividend income characterization under tax treaties? Link
  12. Swiss landmark decision: Could a company's ultimate parent entity be regarded as a 'shareholder' for tax treaty purposes? Link
  13. Could share buy-back proceeds be characterized as dividend income for tax treaty purposes? Link
  14. Art. 10 (Dividends): Indian ITAT’s special bench decision on dividend distribution tax (DDT) – why is it likely to be reversed by a High Court? Link
  15. “May be taxed” versus “shall be taxed” in tax treaty context: A landmark court decision from Canada. Link
  16. Art. 4(1) and ‘the liable to tax requirement’: Some landmark court decisions from Belgium and Canada. Link
  17. Non-discrimination provisions in tax treaties: A landmark Canadian decision on post-amalgamation loss carry-forward. Link
  18. Can consideration for outright transfer of know how be characterized as royalty under an applicable tax treaty? Link
  19. Danish Supreme Court’s interesting decision on income characterization: Business profits or income from immovable property? Link
  20. Permanent establishment (PE) and disposal test: Existence of PE denied on the basis of the ‘Formula One Case’. Link
  21. MFN clauses in tax treaties: The Indian ITAT reads the 'make available' requirement from India-Portugal tax treaty into the India-Sweden tax treaty. Link
  22. Income characterization issues under tax treaties: some landmark judicial precedents. Link
  23. Construction PE in case of multiple projects: Stand-alone or aggregate approach? Link
  24. Prerequisites for dependent agency PE under tax treaties: Some important judicial precedents. Link
  25. Variable interest on loans: Tax treaty characterization as dividends (Art. 10) or interest (Art. 11)? Link
  26. Article 7 (Business profits) controversy: Independent enterprise hypothesis – are the courts’ approaches in various jurisdictions consistent? Link
  27. Permanent Establishment: Does dependent agency permanent establishment provision in a tax treaty override Art. 5(1)? Link
  28. Prerequisites for existence of a dependent agency PE: must be examined from the perspective of the agent or the principal? Link
  29. Installation permanent establishment provisions in tax treaties: do they apply to computer software installation activities? Link
  30. Can a permanent establishment (PE) exist as per Art. 5(2) of tax treaties even if the prerequisites of a PE under Art. 5(1) are not satisfied? Link
  31. Art. 10(2) of tax treaties: Can a person owning dividend coupons (but not the underlying shares) be regarded as beneficial owner of the dividend income? Link
  32. Dividend income in total return swaps (derivative) transactions: Is the beneficial ownership requirement satisfied? Link
  33. Austrian Supreme Administrative Court on ‘center of vital interests’: What matters more, personal or economic connections? (Art. 4(2) of the tax treaties). Link
  34. Art. 4(1) of tax treaties and ‘the liable to tax condition’: does it require actual payment of tax in the Residence State? Link
  35. Art. 4(1) of tax treaties: residence-based taxation versus source-based taxation. Link
  36. Art. 4(1) of tax treaties: Is a Luxembourg SICAV entitled to the Luxembourg tax treaty network? Link
  37. Beneficial Ownership: Can a tax residence certificate (TRC) be accepted as evidence for beneficial ownership? Link
  38. Tie-breaker rules under Article 4(2) of tax treaties: can a holiday home be regarded as a ‘permanent home’? Link
  39. MFN Controversy: Is applicability of a most favoured nation clause (MFN) in an Indian tax treaty contingent upon issuance of a separate notification by the Indian Government? Link
  40. Business Income Characterization In Absence of Fees For Technical Services Provisions In Tax Treaties. Link
  41. Can beneficial ownership requirement be (impliedly) read into Art. 13 (Capital gains) of tax treaties? Link
  42. Beneficial ownership requirement Impliedly inferred by Supreme Courts of four jurisdictions – though such requirement was not expressly stipulated in the tax treaty provisions. Link
  43. Some interesting precedents: Existence of fixed place permanent establishment denied due to short activity-duration. Link
  44. Could A Foreign Enterprise's Maintenance Activities Lead To An Installation PE? Link
  45. Opinion: Interplay between India-Netherlands tax treaty's Art. 10(2) read with MFN clause and implementation of MLI Art. 8(1) in the India-Slovenia tax treaty. Link
  46. Could A Service Provider's Technical Expertise Cause Applicability of Art. 12 (Royalties and Fees For Technical Services) Instead of Art. 7 (Business Profits) of A Tax Treaty? Link
  47. Why the Indian ITAT’s decision in Godaddy.com is erroneous? Link
  48. Income characterization: ‘rights in respect of property’ versus ‘transfer of rights in property’. Link
  49. Permanent Establishment In Digital Economy: Is Human Presence Relevant? Link
  50. Were the Formula One cases relevant for the Indian AAR's ruling in MasterCard? Link
  51. ‘Duration test’ for permanent establishment: Two interesting cases where 6-month time threshold was applied. Link
  52. Australian Federal Court’s decision holding that temporary accommodation did not negate taxpayer’s ‘permanent place of abode outside Australia’: Can it be applied in a tax treaty situation? Link.
  53. Two landmark US court decisions: the concept of ‘significant economic presence’ rejected. Link
  54. The Formula One Decisions: Do they redefine the prerequisites for existence of fixed place permanent establishment? (Analysis of several recent PE cases). Link
  55. French and Spanish Courts reject the tax authorities’ attempts to attribute notional capital to permanent establishments of foreign banks. Link
  56. Interplay between Art. 7 and Art. 9 of the tax treaties: Why the Fujifilm decision seems questionable? Link
  57. UK Decision in The Irish Bank Resolution Corporation Ltd. v. HMRC: A Case Of Treaty Override? Link
  58. Could Outsourcing Arrangements Give Rise To Permanent Establishment? Link
  59. Tax Treaty Controversy: Royalties And Fees For Technical/ Included Services Effectively Connected - But Not Attributable - To Permanent Establishment. Link
  60. Technical Discussion: If recipient of dividends is not the beneficial owner, can the tax treaty between the source state and the beneficial owner’s residence state apply? Link
  61. Foreign tax credit: Some interesting Indian judicial precedents. Link
  62. An interesting Australian decision: The ‘ambulatory approach’ for tax treaty interpretation upheld. Link
  63. Are cloud computing payments 'royalties' under tax treaties? Link
  64. Technical Note: PE and head office expense deduction - Does Art. 26 (Non-discrimination) of the India-UK tax treaty override Sec. 44C of the Indian Income Tax Act, 1961? Link
  65. Are cloud computing payments 'royalties' under tax treaties? Link
  66. Landmark decisions of the Indian and the Portuguese Supreme Courts on whether software income amounts to ‘royalty’ under Art. 12 of tax treaties: Two Paths for the same destination. Link
  67. Indian Budget 2021: Can the proposed domestic tax law definition of ‘liable to tax’ be read into Art. 4(1) of a tax treaty? Link
  68. Brief Overview of the Indian judicial developments on the ‘liable to tax’ issue in context of Art. 4(1) of the tax treaties. Link
  69. Technical Discussion: If recipient of dividends is not the beneficial owner, can the tax treaty between the source state and the beneficial owner’s residence state apply? Link
  70. Beneficial Ownership: Multi-jurisdictional Jurisprudence. Link
  71. Permanent Establishment (PE): Could a joint-bidding with an Indian company give rise to a foreign company’s PE in India? Link
  72. Opinion: Interplay between India-Netherlands tax treaty's Art. 10(2) read with MFN clause and implementation of MLI Art. 8(1) in the India-Slovenia tax treaty. Link
  73. Can domestic tax law legal fiction be read into a tax treaty? Link
  74. Can Art. 10 (Dividends) of tax treaties restrict the rate of Dividend Distribution Tax (DDT) under the Indian Income Tax Act? Link
  75. Tax treaties and income characterization: Business profits versus capital gains (Part 2). Link
  76. Tax treaties and income characterization: Business profits versus capital gains (Part 1). Link
  77. Permanent Establishment: The requirement of geographical link for existence of PE and the principle of ‘Spatial Delimitation’. Link
  78. Can GAAR apply in treaty shopping cases? Can taxpayers invoke Canadian court’s landmark decision to defend against the PPT clause in post-BEPS era? Link
  79. A landmark Supreme Court decision: Could a representative office give rise to a permanent establishment? Link
  80. Permanent establishment Controversy: Mere 66-day activity in the Source State gives rise to a Belgian company’s fixed place PE under Art. 5(1) of tax treaty. Link
  81. Special Purpose Vehicles (SPVs): Place of Effective Management (POEM) in the jurisdiction of the SPV’s incorporation or in the parent’s jurisdiction? Link
  82. Can GAAR apply in treaty shopping cases? Can taxpayers invoke Canadian court’s landmark decision to defend against the PPT clause in post-BEPS era? Link
  83. Art. 3(2) of the tax treaties and treaty override: Can source state tax authorities unilaterally incorporate domestic tax law provisions in the tax treaty definition of “royalties”? Link
  84. Could a client’s office premises or a residential apartment give rise to a consultant’s permanent establishment? Link
  85. Could an enterprise have a permanent establishment at the place of business of another enterprise? (Part 2). Link
  86. Could an enterprise have a permanent establishment at another enterprise’s place of business? (Part 1). Link
  87. Australian Federal Court’s decision holding that temporary accommodation did not negate taxpayer’s ‘permanent place of abode outside Australia’: Can it be applied in a tax treaty situation? Link
  88. Tie-breaker rules under tax treaties: Can a temporary accommodation amount to habitual abode? Link
  89. Foreign tax credit: Some interesting Indian judicial precedents. Link
  90. Australian Case: Can a taxpayer claim more foreign tax credit than the tax payable in the residence state? Link
  91. The Indian ITAT's permanent establishment case in ULO Systems (29 March 2019): was the Indian Supreme Court's decision in Formula One relevant? Link
  92. The Formula One Decisions: Do they redefine the prerequisites for existence of fixed place permanent establishment? (Analysis of several recent PE cases). Link
  93. Were the Formula One cases relevant for the Indian AAR's ruling in MasterCard? Link
  94. The Indian AAR’s Ruling in MasterCard – A Case Note. Link
  95. The Nokia Case: An analysis of the minority view on whether a performance guarantee could give rise to a permanent establishment. Link
  96. The Nokia Case: Could mere performance guarantee for a subsidiary’s installation activities give rise to a parent company’s permanent establishment? Link
  97. GAAR Series: An interesting GAAR decision from New Zealand on ‘permissible tax advantage’. Link
  98. Permanent Establishment: The Indian tax authorities' application of the Formula One decision rejected. Link
  99. GAAR Series: The Timing Issue – the ‘main purpose’ behind an ‘avoidance scheme’ must be ascertained when the scheme was formulated, or when it was implemented? Link
  100. Tax treaties and income characterization: Business profits versus capital gains (Part 2). Link
  101. GAAR Series: Could conversion of a partnership firm into a company trigger GAAR? Link
  102. GAAR Series: An interesting South African judicial precedent on sale of shares, dividend stripping, and applicability of GAAR. Link
  103. Tax treaties and income characterization: Business profits versus capital gains (Part 1). Link
  104. Danish PE Ruling: Could supervision activities in connection with a procurement contract lead to a permanent establishment under Art. 5(1) of a tax treaty? Link
  105. GAAR Series: The General Anti Avoidance Rules (GAAR) From The Global Perspective. Link
  106. Permanent Establishment: The requirement of geographical link for existence of PE and the principle of ‘Spatial Delimitation’. Link
  107. GAAR Series: Should the ‘main purpose’ be determined subjectively or objectively? Link
  108. BEPS and the Digital Economy: Could the European Union be a change agent for the digital permanent establishment rules in the tax treaties? Link
  109. An Interesting Australian GAAR decision on “arrangement” and “tax benefit”. Link
  110. Could transfer pricing rules apply in respect of ‘dealings’ between a permanent establishment and its head office? Link
  111. GAAR Series: The Canadian Supreme Court’s landmark GAAR case on interpretation principles, tax benefit, and burden of proof. Link
  112. Interplay between Art. 7 and Art. 9 of the tax treaties: Why the Indian ITAT’s decision in Fujifilm seems questionable? Link
  113. GoDaddy Case:Could fees for Internet domain name registration services amount to “royalties”? Link
  114. GAAR Series: A landmark case of the Canadian Supreme Court on ‘series of transactions’. Link
  115. Why the Indian ITAT’s decision in Godaddy.com is erroneous? Link
  116. BEPS Action Item 1: Digital Economy, Value Creation and Attribution of a Digital Enterprise’s Income to a ‘Market Jurisdiction’. Link
  117. GAAR Series: The New Zealand Supreme Court’s landmark decision – Non-applicability of SAAR did not preclude applicability of GAAR in a restructuring transaction. Link
  118. Digital Economy and BEPS Action Item 1: Analysis of the OECD’s Interim Report (March 2018) on tax challenges arising from digitalization. Link
  119. BEPS Action Item 1: Digital economy, market jurisdictions and value creation -the underlying rationale for various jurisdictions’ divergent views. Link
  120. GAAR Series: The Canadian Supreme Court’s landmark decision on principles for interpretation of statutory GAAR and abusive avoidance transactions. Link
  121. The Danish Tax Board’s Christmas Tree Plantation Ruling: Could a foreign enterprise have a fixed place permanent establishment even in absence of employees or dependent agents at the place of business in the source state? Link
  122. GAAR Series: Could GAAR apply if post-tax income from a foreign investment was higher than (hypothetical) post-tax income from domestic investment? Link
  123. Analysis of the 'functionality test' and 'preparatory or auxiliary activities' issues in the Danish Tax Board's Christmas Tree Plantation PE ruling. Link
  124. GAAR: A spotlight on the trigger events for application of statutory GAAR. Link
  125. Legal systems: Impact on tax-driven transaction structures. Link
  126. Could presence of a subsidiary in the source state give rise to the parent’s permanent establishment? Some important judicial precedents. Link
  127. Income characterization under tax treaties: Business profits (Art. 7) versus Royalties (Art. 12) - Some intriguing issues. Link
  128. Income characterization: ‘rights in respect of property’ versus ‘transfer of rights in property’. Link
  129. Restrictive conditions in technology transfer agreements: impact on income characterization. Link
  130. An interesting Australian decision: The ‘ambulatory approach’ for tax treaty interpretation upheld. Link
  131. Permanent establishment and ‘duration test’: How long is long enough? Link
  132. Select precedents, where the threshold for the ‘duration test’ was set at the opposite ends of the spectrum. Link
  133. Some interesting precedents: Existence of fixed place permanent establishment denied due to short activity-duration. Link
  134. ‘Duration test’ for permanent establishment: Two interesting cases where 6-month time threshold was applied. Link
  135. Two landmark US court decisions: the concept of ‘significant economic presence’ rejected. Link
  136. BEPS Action Item 1: Digital Economy and Significant Economic Presence. Link
  137. Two important US court decisions: The concept of ‘significant economic presence’ recognized. Link
  138. Important Australian Decision: The situs of the meetings of the Board of Directors was not decisive for determination of a foreign company's place of effective management. Link
  139. BEPS and dual resident companies: Is the location of the company's Board meetings really determinative of the place of effective management (POEM)? Link
  140. Swiss court holds that a foreign company’s place of effective management was not in the jurisdiction where the Board meetings were held. Link
  141. Place of effective management (POEM) of a company: the situs of the meetings of the Board of Directors was not a sufficient factor. Link
  142. The Indian ITAT’s recent decision rejecting applicability of the LOB article in a tax treaty: Could the MLI make a difference? Link
  143. BEPS Action Item 6, Principal Purpose Test, and Double Non-taxation: Could Directors’ Third-Country Nationalities Negate A Company’s Tax Treaty Entitlement? Link
  144. Canadian Landmark Decision: Application of GAAR denied in a tax treaty situation. Link
  145. Dependent agency permanent establishment: Intricate issues concerning an agent’s authority to conclude contracts on behalf of a foreign principal. Link
  146. The Italian Supreme Court’s commissionaire decision: an interesting case study in the post-BEPS era. Link
  147. French Supreme Administrative Court: Agent acting as mere communication channel could not give rise to a dependent agency permanent establishment. Link
  148. Permanent establishment Controversy: Mere 66-day activity in the Source State gives rise to a Belgian company’s fixed place PE under Art. 5(1) of tax treaty. Link
  149. Important German Court Decision: Access to facilities at customer’s premises did not give rise to fixed place permanent establishment. Link
  150. Permanent Establishment: The Indian Supreme Court’s Formula One decision misapplied? Link
  151. Danish High Court's recent permanent establishment decision: Can mere storage of construction material give rise to PE under Art. 5(1) of tax treaty? Link
  152. Art. 7 of tax treaties: Can income be attributable to an erstwhile permanent establishment after its termination? Link
  153. Does Art. 7 of tax treaties preclude imposition of exit tax? Link
  154. BEPS in digital economy: is it a green light for treaty override? Link
  155. Is the Indian equalisation levy a direct tax? Link
  156. Important Brazilian Court Decisions fortify the view that the Indian version of equalization levy is a tax on income. Link
  157. Some dissimilarities between the OECD/ BEPS and the Indian versions of the equalisation levy. Link
  158. Does a tax cease to be tax on income merely because it is imposed on gross consideration? Link
  159. Permanent Establishment In Digital Economy: Is Human Presence Relevant? Link
  160. A landmark German decision on relevance of human presence for existence of a fixed place permanent establishment. Link
  161. An important German Decision: Could computer server be a fixed place permanent establishment? Link
  162. Italian E-commerce Ruling: Could a computer server give rise to a fixed place permanent establishment? Link
  163. Income characterization under tax treaties: When could 'interest' be characterized as 'business profits', which may restrict a Source State's right to tax such income? Link
  164. The French Supreme Administrative Court characterizes a foreign vendor’s interest income as ‘business profits’ not taxable in the Source State. Link
  165. Tax treaty characterization of partners' interest income: The German Federal Tax Court reaches divergent conclusions. Link
  166. Are cloud computing payments 'royalties' under tax treaties? Link
  167. The Google controversy: Income from sale of online advertisement space - is it "royalties" under a tax treaty? Link
  168. Royalties characterization under tax treaties: Which Contracting State's intellectual property law must be taken into account? Link
  169. UK Decision in The Irish Bank Resolution Corporation Ltd. v. HMRC: A Case Of Treaty Override? Link
  170. Permanent Establishment’s Deemed Independence: A Recent UK Decision – Fair Play Or Treaty Override? Link
  171. French and Spanish Courts reject the tax authorities’ attempts to attribute notional capital to permanent establishments of foreign banks. Link
  172. The Danish Tax Board's Construction PE Ruling Dated 26 September 2017 – What could have been done to mitigate PE exposure? Link
  173. Danish Construction Permanent Establishment Ruling: Could a contractor’s absence at the project site be treated as ‘temporary interruption’ in construction activities? Link
  174. Could a court disregard a mutual agreement procedure (MAP) resolution of the competent authorities of the Contracting States? Link
  175. Important German Decision: Concept of ‘Unity of Execution’ Between Multiple Projects. Link
  176. Important German decision on ‘commercial and geographical coherence’. Link
  177. US Letter Ruling: Existence of construction permanent establishment due to commercially and geographically interconnected projects. Link
  178. Could Outsourcing Arrangements Give Rise To Permanent Establishment? Link
  179. Can An Enterprise Deduct Notional Expenses For Determination Of the Income Attributable To A Permanent Establishment? Link
  180. Could an enterprise have a permanent establishment at the place of business of another enterprise? (Part 2) Link
  181. Could an enterprise have a permanent establishment at another enterprise’s place of business? (Part 1) Link
  182. Permanent Establishment's Deemed Independence Under Art. 7(2) Of Tax Treaties: How Far Can We Stretch It? Link
  183. The Danish Sales Representative Ruling: Could A Danish Employee's Home Be A German Employer's Fixed Place Permanent Establishment? Link
  184. Permanent Establishment (PE): Burden Of Proof On Tax Authorities Or Taxpayer? Link
  185. Tax Treaty Controversy: Royalties And Fees For Technical/ Included Services Effectively Connected - But Not Attributable - To Permanent Establishment. Link
  186. Permanent Establishment Controversy: Subcontracting Of Services Causes An Austrian Company's Fixed Place PE In Denmark. Link
  187. Critique: A Foreign Enterprise Held To Have Service PE Despite Inadequate Physical Presence In The Source State. Link
  188. PE Concept: Disguised Permanent Establishment (PE). Link
  189. Employee Secondment And Service PE. Link
  190. Could A Home Office Amount To A Permanent Establishment? Link
  191. Indian Income Tax Appellate Tribunal (ITAT) Upholds Denial of Expense Deduction For Interest Payment By A UK Bank's Indian PE To Head Office. Link
  192. Critique: Is The Indian ITAT's Decision In Standard Chartered Bank Consistent With Art. 7 Of The India-UK Tax Treaty? Link
  193. Art. 7 Concept: 'Split Approach'. Link
  194. BEPS Action Item 7: New Zealand Proposes Deemed PE Rules. Link
  195. PE Concept: Auxiliary Activities. Link
  196. Art. 7: 'Transactions' Between Permanent Establishment (PE) And Head Office, And Entitlement For Tax Incentives. Link
  197. Application Of Indirect PE-Attribution Method Combined with Inference From Presumptive Taxation Provisions. Link
  198. Art. 7 Of Tax Treaties: Limited Force Of Attraction Rule Versus The Basic Rule. Link
  199. Attribution Concept: 'No Unfair Advantage' Principle. Link
  200. Could A Foreign Enterprise's Maintenance Activities Lead To An Installation PE? Link
  201. Dependent Agency PE: Could An Agent Representing Multiple Principals Be A Dependent Agent? Link
  202. Attribution Concept: Indirect Method - Applicability Upheld In India. Link
  203. Can Mere Presence Of A Project Office In Source State Be Sufficient For Existence Of A PE? Link
  204. Software Income Characterization (Business Profits Versus Royalty): Does It Make Difference If Software And Hardware Are Separately Invoiced? Link
  205. Dependent Agency PE Concept: When Can An Agent Be Considered As Acting "Almost Wholly" On Behalf Of A Principal? Link
  206. BEPS Action Item 7 Implementation: New Zealand Expresses Apprehensions About The Australian Approach For Diverted Profits Tax. Link
  207. Could Mere Provision Of Support Services By A Service Provider Give Rise To A Foreign Client's Fixed Place PE In The Service Provider's Jurisdiction? Link
  208. PE Concept: Commissionaire Arrangement. Link
  209. Art. 7: Income Attribution To Permanent Establishment On Presumptive Basis. Link
  210. Could A Website Amount To A Fixed Place Permanent Establishment? Link
  211. PE Concept: Substantial Equipment. Link
  212. The Proposed Interest Deduction Restrictions In The Indian Finance Bill, 2017: Could It Flare Up Tax Litigation In Guise Of BEPS Action Item 4 Implementation? Link
  213. Art. 7 (Business Profits) Of Tax Treaties: Can The Proposed Indian Interest Deduction Limitation Apply In Tax Treaty Situations? Link
  214. PE Concept: "Permanent Establishment" Definition In The Proposed Indian Anti-Avoidance Provision - Is It Redundant? Link
  215. Could A Service Provider's Technical Expertise Cause Applicability of Art. 12 (Royalties and Fees For Technical Services) Instead of Art. 7 (Business Profits) of A Tax Treaty? Link
  216. Dependent Agency PE Concept: Legal And Economic Independence. Link
  217. PE Exclusion Provisions And Fixed Place of Business For Serving Others. Link
  218. Permanent Establishment In Digital Economy: Is Human Presence Relevant? Link
  219. Could A Common Director In Parent Company And Subsidiary Give Rise To A Permanent Establishment? Link
  220. Attribution Concept: Income Characterization. Link
  221. BEPS Action Item 7: Permanent Establishment And Anti-Fragmentation Provisions. Link
  222. PE Concept: Meaning of "Office". Link
  223. Income Attributable To PE - Determination As Per The Tax Laws Of Source State Or Residence State? Link
  224. Indian Equalisation Levy: Is It Withholding Tax On Foreign Enterprises' Business Profits? Link
  225. BEPS Action Item 7, Permanent Establishment, And Preparatory Or Auxiliary Activities. Link
  226. Income Attribution concept: 'Mixed Method'. Link
  227. BEPS Action Item 7 And Independent Agents. Link
  228. Income Attribution Concept: The Principle Of Territorial Nexus. Link
  229. Construction PE Provisions In Art. 5(2) Of Tax Treaties: Subject To Fixed Place PE Prerequisites Under Art. 5(1)? Link
  230. BEPS Action Item 7: Commissionaire Arrangement and Dependent Agency Permanent Establishment. Link
  231. Income Attribution Concept: Independent Enterprise Hypothesis. Link
  232. Formula One World Championship: The Delhi High Court's Landmark Decision On 'Disposal Test', 'Duration Test' and 'Functionality Test' For Permanent Establishment (PE). Link
  233. BEPS Action Item 7: Construction PE And Split-contracts. Link
  234. Income Attribution Concept: Renvoi Clause. Link
  235. Limited Force of Attraction Rule Misapplied In An Indian Decision. Link
  236. Art. 7 versus Art. 12 of Tax Treaties: Could A Service Provider’s Technical Expertise Affect Income Characterization? Link
  237. BEPS Action Item 7 Implementation: New Zealand Expresses Apprehensions About The Australian Approach For Diverted Profits Tax. Link
  238. BEPS Action Item 7 and Independent Agents. Link
  239. BEPS Action Item 7: Permanent Establishment And Anti-Fragmentation Provisions. Link
  240. Art. 7: Income Attribution To Permanent Establishment On Presumptive Basis. Link
  241. BEPS Action Item 7: Construction PE and Split-contracts. Link
  242. The Proposed Interest Deduction Restrictions In The Indian Finance Bill 2017 – Could It Flare Up Tax Litigation In Guise Of BEPS Action Item 4 Implementation? Link
  243. Permanent Establishment In Digital Economy: Is Human Presence Relevant? Link
  244. Indian Equalisation Levy: Is It Withholding Tax On Foreign Enterprises’ Business Profits? Link
  245. BEPS Action Item 7: Commissionaire Arrangements And Dependent Agency Permanent Establishment. Link
  246. Business Income Characterization In Absence of Fees For Technical Services Provision In Tax Treaty. Link
  247. Dependent Agency Permanent Establishment: What Does 'Habitual' Conclusion Of Contracts Mean? Link
  248. PE Concept: The Principle Of Spatial Delimitation. Link
  249. Fixed Place Permanent Establishment: Disposal Test, Duration Test and Functionality Test Overlooked In Recent ITAT Decision? Link
  250. Transfer Pricing: Depreciation in Context of the Transactional Net Margin Method (TNMM) – Part I. Link
  251. Transfer Pricing: Depreciation in Context of the Transactional Net Margin Method (TNMM) – Part II. Link
  252. ‘Transactions’ Between Permanent Establishment and Head Office – Part 1: Important Principles Under The Indian Income Tax Act, 1961. Link
  253. Transactions Between Permanent Establishment And Head Office: Part 2 - Tax Treaty Implications. Link
  254. 'Transactions' Between Permanent Establishment and Head Office - Part 3: Can A Tax Treaty Create Adverse Tax Implications? Link