Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Page of 4881
Press 'Enter' after typing page number.
101 to 120 of 97618 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The notification, issued by the Ministry of Finance, pertains to the modification of the Convention between the Government of India and the Kingdom of Spain for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and on capital. It addresses the taxation of royalties and fees for technical services between the two countries. Specifically, it substitutes paragraph 2 of Article 13 of the Convention, limiting the taxation at source on royalties and fees for technical services to ten per cent of the gross amount, provided the recipient is the beneficial owner.
The notification, issued by the Ministry of Finance, pertains to the modification of the Convention between the Government of India and the Kingdom of Spain for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and on capital. It addresses the taxation of royalties and fees for technical services between the two countries. Specifically, it substitutes paragraph 2 of Article 13 of the Convention, limiting the taxation at source on royalties and fees for technical services to ten per cent of the gross amount, provided the recipient is the beneficial owner.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
