Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Classification of goods - Colour world machine comprising of tinting machine, computer and UPS - all three together deserve to be treated as one single unit and liable to be taxed at 12.5% - HC
Classification of goods - Colour world machine comprising of tinting machine, computer and UPS - all three together deserve to be treated as one single unit and liable to be taxed at 12.5% - HC
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