https://www.taxtmi.com/news?id=19543 The Budget proposes amending the domestic definition of business connection to align with MLI modified DAPE and anti fragmentation rules by including business activities carried out through a person who habitually concludes contracts or habitually plays the principal role leading to their conclusion by the non resident; applicable contracts are those in the non resident's name, for transfer or use of the non resident's property, or for provision of services by the non resident, with the amendment effective from the stated implementation date and applying to the corresponding assessment year onward. en-us Mon, 05 Feb 2018 10:56:27 +0530 Mon, 05 Feb 2018 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=19543 The Budget proposes amending the domestic definition of business connection to align with MLI modified DAPE and anti fragmentation rules by including business activities carried out through a person who habitually concludes contracts or habitually plays the principal role leading to their conclusion by the non resident; applicable contracts are those in the non resident's name, for transfer or use of the non resident's property, or for provision of services by the non resident, with the amendment effective from the stated implementation date and applying to the corresponding assessment year onward. News - Mon, 05 Feb 2018 10:56:27 +0530 https://www.taxtmi.com/news?id=19543