Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the exis...
Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imp...
Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded...
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 4913 
