Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
Salary earned by a Vietnam tax resident for employment exercised and services rendered in Vietnam qualifies for exemption in India under Article 16(1) of the India-Vietnam DTAA, read with section 90. Taxability depends on where employment is exercised and services are performed, rather than on the continued use of an Indian payroll, payment into an Indian bank account, or tax deducted at source. On that basis, remuneration for Vietnam-based employment does not accrue or arise in India under the domestic salary-tax provisions, and the claimed treaty exemption applies.
Salary earned by a Vietnam tax resident for employment exercised and services rendered in Vietnam qualifies for exemption in India under Article 16(1) of the India-Vietnam DTAA, read with section 90. Taxability depends on where employment is exercised and services are performed, rather than on the continued use of an Indian payroll, payment into an Indian bank account, or tax deducted at source. On that basis, remuneration for Vietnam-based employment does not accrue or arise in India under the domestic salary-tax provisions, and the claimed treaty exemption applies.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4878 
