India Tax News

Treaty between India and Netherlands – Indian advance ruling: payment to a non-resident for consultancy services is not fees for technical service

14 March 2014

Treaty between India and Malta enters into force

1 February 2014

Treaty between Croatia and India signed

1 February 2014

Treaty between India and Finland – Indian decision on the constitution of a permanent establishment

1 February 2014

Decision on the taxability of a liaison office

1 February 2014

Protocol to treaty between India and United Kingdom enters into force

1 January 2014

Treaty between India and Korea (Rep.) – Indian decision that profits cannot be arbitrarily attributed to a PE in India

1 January 2014

Treaty between India and Switzerland – Indian decision that income from the operation of a website in India is not fees for technical services and not taxable in absence of a PE in India

1 January 2014

Treaty between India and Latvia enters into force

1 January 2014

Treaty between India and US – Indian decision on taxability of payments made for standard training services as fees for technical services

31 December 2013

Transfer pricing safe harbour rules – Additional Directions issued

31 December 2013

Protocol to treaty between India and Spain – details

31 December 2013

Decision on interest-free loans

31 December 2013

Treaty between Romania and India – details

31 December 2013

Treaty between India and United States – Indian decision on whether payment for use of software was a royalty

31 December 2013

Decision on taxability of long-term capital gains from sale of listed securities

25 December 2013

Protocol to treaty between Australia and India enters into force

2 December 2013

Treaty between India and Latvia signed

2 December 2013

Treaty between India and Germany – Indian decision on profit attribution to a permanent establishment

2 December 2013

Administrative rules for implementation of the general anti-avoidance rule notified

2 December 2013

Protocol to treaty between Denmark and India signed

2 December 2013

Final transfer pricing safe harbour rules released

2 December 2013

Treaty between India and United States – Indian decision that similar business activities do not give rise to a PE

2 December 2013

Treaty between India and United States – Indian decision on attribution of profits arising from services rendered to head office

2 December 2013

Protocol to treaty between Brazil and India signed

2 December 2013

Protocol to treaty between India and Sweden enters into force

12 November 2013

Tax residency certificate – further rules issued

12 November 2013

Parliament passes Companies Bill 2012

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

Draft transfer pricing safe harbour rules released

12 November 2013