https://www.taxtmi.com/caselaws?id=10252 Under the Indo-Austrian Double Taxation Convention, the phrase "subject to Austrian tax" was read to require liability to Austrian tax, not proof of actual payment. The Court distinguished tax liability from actual tax paid and noted that a person may remain taxable even where exemptions or deductions eliminate payment. It also held that, for treaty relief, the Austrian taxing provisions had to be placed on record so the foreign law could be examined and the assessee could show that the remuneration fell within Austrian tax liability. The relevant treaty interpretation point was thus clarified, while the foreign-law basis still required further evidence before final determination. en-us Thu, 25 Nov 2004 00:00:00 +0530 Sat, 11 Jul 2009 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10252 Under the Indo-Austrian Double Taxation Convention, the phrase "subject to Austrian tax" was read to require liability to Austrian tax, not proof of actual payment. The Court distinguished tax liability from actual tax paid and noted that a person may remain taxable even where exemptions or deductions eliminate payment. It also held that, for treaty relief, the Austrian taxing provisions had to be placed on record so the foreign law could be examined and the assessee could show that the remuneration fell within Austrian tax liability. The relevant treaty interpretation point was thus clarified, while the foreign-law basis still required further evidence before final determination. Case-Laws Income Tax Thu, 25 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10252