https://www.taxtmi.com/caselaws?id=352251 A UAE-incorporated company that is wholly managed and controlled in the UAE qualifies as a resident for Indo-UAE treaty purposes, and the directors' nationality or AGM location is not decisive. Actual tax payment in the UAE is not a prerequisite for treaty protection, because "liable to tax" is applied in the sense of fiscal domicile and potential taxing rights. The Article 29 limitation of benefits clause applies only where the entity was mainly created to obtain unavailable treaty benefits; absent proof of treaty shopping, it cannot be used to deny relief. The analysis therefore supports treaty residence and the availability of treaty benefits on these facts. en-us Tue, 28 Nov 2017 00:00:00 +0530 Mon, 11 Dec 2017 07:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352251 A UAE-incorporated company that is wholly managed and controlled in the UAE qualifies as a resident for Indo-UAE treaty purposes, and the directors' nationality or AGM location is not decisive. Actual tax payment in the UAE is not a prerequisite for treaty protection, because "liable to tax" is applied in the sense of fiscal domicile and potential taxing rights. The Article 29 limitation of benefits clause applies only where the entity was mainly created to obtain unavailable treaty benefits; absent proof of treaty shopping, it cannot be used to deny relief. The analysis therefore supports treaty residence and the availability of treaty benefits on these facts. Case-Laws Income Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352251