New India-Singapore Treaty: Royalty Payments not Taxable in India Sans Economic Nexus with Permanent Establishment, July 30, 2010

 

SMR Ruling: Tax Department Attempts to Deny Treaty Benefits to Mauritius Company, July 29, 2010

 

Offshore services caught in the Indian tax net : the death of territorial nexus doctrine, July 27, 2010

 

Supreme Court Approves Dividend Stripping Transaction and Consequent Losses as Genuine, July 14, 2010

 

Common Issues Involving Indian Acquisitions, Dispositions and Spin-offs, June 21, 2010

 

Indian direct tax proposals revised: The good and the not so good, June 17, 2010

 

Aggregation of contracts: Geographical and Commercial Coherence essential to constitute Permanent Establishment says Tribunal, April 27, 2010

 

Relief comes the way of Indian importers: Chargeability a must for withholding of taxes, April 21, 2010

 

PAIN without PAN (Tax Identification Number)! Indian withholding tax to be 20% or higher, April 16, 2010

 

Valuation Rules Announced: Transact at Fair Market Value or Pay Taxes!, April 13, 2010

 

Unincorporated joint venture not held to be a taxable unit, April 8, 2010

 

Delhi High Court Sings Out of ‘Samsung’ Tune: No Withholding in India on Payments to Non-resident, March 30, 2010

 

FIIs: Not taxable in absence of permanent establishment, March 25, 2010

 

A Happy End to the E*Trade Mauritius Saga, March 24, 2010

 

Dutch company held taxable in India on account of goods purchased by Indian office, March 23, 2010

 

Foreign businesses with ‘no presence’ in India – Your logistics support provider could be a PE!, March 12, 2010

 

India’s first ruling on treaty ‘beneficial ownership’: Dutch company held not to be a conduit, March 09, 2010

 

Gift of shares of Indian company between non-residents not taxable in India – Is this still the case after the Budget?, March 03, 2010

 

India Budget Insights (2010-11), Feb 26, 2010

 

Characterization issues on assignment of rights to manufacture, Feb 24, 2010

 

BBC Worldwide (India) paid on arm's length basis - No further attribution, Feb 09, 2010

 

Comprehensive Architectural Services regarded as “Technical” Services, Feb 06, 2010

 

“No free loans!” say Indian Transfer Pricing authorities, Feb 05, 2010

 

Tax free import of software into India, Feb 03, 2010

 

Double Non-Taxation not to debar treaty benefits: Recent Tribunal ruling, Feb 02, 2010

 

The STAR Amalgamation: No Indian tax liability for transfer of shares / assets, Jan 27, 2010

 

Outbound payments for quality-control testing services held taxable in India, Jan 23, 2010

 

Payment for non-exclusive Right to Use know how Taxable as Royalty: Authority for Advance Rulings, Jan 05, 2010

 

Supreme Court provides a breather for withholding tax obligations on payments made to non-residents, Dec 28, 2009

 

Ambiguity In Valuation Of Employee Stock Options Removed – Government Issues Valuation Norms For Taxation Of Perquisites, Dec 23, 2009

 

Would remittance for every import be now subject to withholding tax?, Nov 19, 2009

 

No objection to FDI from Mauritius: FIPB, Nov 11, 2009

 

Payments to Group Company for assistance with day-to-day operations held to be ‘Fees for Technical Services’, Nov 02, 2009

 

Revenue may attribute higher income to non-resident's India connection- Withdraws important circular 23 of 1969, Oct 28, 2009

 

Payments for use of satellite transponders held to be “royalty”, Oct 23, 2009

 

Client confidentiality privilege: Only for lawyers and not for accountants, Oct 21, 2009

 

Swiss tax treaty benefits not to apply to shipping profits: Recent advance ruling, Oct 12, 2009

 

Construction contracts get relief: Work done by subcontractor in India not to result in a PE for German contractor, Sep 25, 2009

 

Legal fees payable to foreign firm held taxable in India, Sep 17, 2009

 

‘Technically’ Correct: ‘Make Available’ Requirements to be met for Classification as ‘Fees for Technical Services’, Sep 14, 200

 

New Indian Direct Tax Code to adversely impact cross-border M&A, Aug 13, 2009

 

The Rising Popularity of Advance Rulings in India, July 21, 2009.

 

Getting connected but avoiding the tax loop, July 15, 2009.

 

Subscription fees for accessing online data base held not to be royalty income, July 13, 2009.

 

Construction PE: Duration of preparatory activities included for determining PE existence, July 10, 2009.

 

AAR Opines on Indian Taxation of Off-Shore Contracts and Related ‘Association of Persons' Issues, June 25, 2009.

 

Tax Authorities Shed Light On Taxation Of Composite Contracts Having Separate Identifiable Segments, June 17, 2009

 

Liaison Office in India? Beware of permanent establishment issues! June 3, 2009

 

E*Trade Mauritius Uproar - Tax Department’s Findings (An Update), April 29, 2009

 

Partnership as a tax planning tool—Advance Ruling says “Yes”, April 28, 2009

 

The established principle of territorial nexus questioned by the AAR, April 21, 2009

 

E*Trade and the Mauritius route: Much ado about nothing? April 20, 2009

 

Expat salaries: Supreme Court expands scope of withholding tax on split salaries, March 28, 2009

 

Revenue Clarifies Tax Credit Rules: VC/PE, Pharma, Media and Other Industries to Benefit, March 24, 2009 

Lucent Technologies: License of software held to be business income, March 19, 2009

Software Taxation: AAR refuses to entertain Microsoft’s application,  March 4, 2009

Service exporters get headache pill : CBEC introduces clarifications on export of service, February 27, 2009

PE auxiliary activity exclusion: High Court adopts a liberal approach, February 21, 2009

Taxation of Mauritius cell companies examined, February 13, 2009

Earn outs taxed as salary! new challenges in M&A structuring…, February 4, 2009

Justice and the Due Process of Law: The Vodafone saga continues, February 3, 2009

Enigma of Software taxation: Royalty or Business Income? January 19, 2009

Deputation of supervisory personnel not to create PE in India, January 15, 2009

AAR wishes Ikea’s Indian Liaison Office a tax free New Year, January 5, 2009