Monday, 26 November 2018

CBDT: India - China sign Protocol amending DTAA incorporating BEPS related changes

India - China sign a Protocol today amending DTAA incorporating BEPS related changes; Protocol incorporates changes required to implement BEPS minimum standards as well as other changes as per BEPS Action reports as agreed upon by two sides; Further, the Protocol updates the existing provisions for exchange of information to the latest international standards 

No comments:

No Permanent Establishment Unless Proven by the Revenue

The Income Tax Appellate Tribunal (Delhi Bench) recently in the case of SAIC clarified an important principle in international taxation: th...