https://www.taxtmi.com/forum/issue?id=2024 Payments for technical guidance by a Korea-resident director who performs services from Korea but visits India infrequently are treated as Fees for Technical Services deemed to accrue or arise in India and thus prima facie taxable; however, the India-Korea Double Taxation Avoidance Agreement may override domestic treatment and prescribe the applicable withholding tax rate, and potential domestic service tax consequences should also be considered. en-us Thu, 01 Jul 2010 13:40:40 +0530 Thu, 23 Jan 2025 15:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2024 Payments for technical guidance by a Korea-resident director who performs services from Korea but visits India infrequently are treated as Fees for Technical Services deemed to accrue or arise in India and thus prima facie taxable; however, the India-Korea Double Taxation Avoidance Agreement may override domestic treatment and prescribe the applicable withholding tax rate, and potential domestic service tax consequences should also be considered. Discussion-Forum Income Tax Thu, 01 Jul 2010 13:40:40 +0530 https://www.taxtmi.com/forum/issue?id=2024