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The Index of contents given below.
SN
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Contents
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Page Number
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Part A - General Concept of DTAA.
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1
|
Introduction to Double
tax avoidance agreement.
|
3-8
|
2
|
DTAA Models.
|
9-10
|
3
|
Concept of
Active & Passive Income and others in DTAA
|
11
|
Part
B – Income tax judgments on following payments
|
||
1
|
Fees for Technical Service
|
12-18
|
2
|
Purchase of Software
|
19-22
|
3
|
Subscription Fees
|
23-24
|
4
|
Commission
|
25-27
|
5
|
Cost Contribution
Agreement
|
28
|
6
|
Export/ Supply of
equipment/ Raw Material
|
29-30
|
7
|
Liaison Office
|
31-33
|
8
|
Freight for Cargo
|
34-35
|
9
|
Telecast Rights
|
36
|
10
|
Royalty
|
37-38
|
11
|
Drawings
|
39
|
12
|
Reimbursements
|
40-41
|
13
|
Onshore Salary
|
42
|
14
|
Employee Secondment Agreement
|
43
|
15
|
Training
|
44
|
16
|
Acquire controlling rights
|
45
|
17
|
Market Research
|
46-47
|
18
|
HO & Branch Transactions
|
48
|
19
|
Composite/ EPC Contract
|
49
|
20
|
Co-ordination fees
|
50-51
|
21
|
Payment for VOIP
Charges
|
52-53
|
22
|
Management Charges
|
54
|
23
|
Interest
Income
|
55
|
24
|
Permanent
establishment
|
56-58
|
25
|
Capital
Gain
|
59
|
26
|
Compensation
|
60
|
27
|
Rental
|
60
|
28
|
Underwriting
Commission
|
60
|
39
|
Hotel
|
61
|
40
|
Transfer of know-how
|
61
|
41
|
Book Entry
|
61
|
42
|
Insurance
|
61
|
43
|
Forward Contract
|
62
|
44
|
Advertisement
|
62
|
45
|
Benefit of DTAA
|
63
|
46
|
Other
|
64
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