https://www.taxtmi.com/highlights?id=3743 DTAA between India and UAE. - The expression 'liable to tax' is not to read in isolation but in conjunction with the words immediately following it i.e., 'by reason of domicile, residence, place of management, place of incorporation or any other criterion of similar nature'. en-us Tue, 15 May 2012 09:26:14 +0530 Tue, 15 May 2012 09:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=3743 DTAA between India and UAE. - The expression 'liable to tax' is not to read in isolation but in conjunction with the words immediately following it i.e., 'by reason of domicile, residence, place of management, place of incorporation or any other criterion of similar nature'. Highlights Income Tax Tue, 15 May 2012 09:26:14 +0530 https://www.taxtmi.com/highlights?id=3743