<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>CONUNDRUM OF TAXING SECONDMENT OF EMPLOYEES: IMPLICATION OF NORTHERN OPERATIVE RULING ON DIRECT TAXATION</title>
    <link>https://www.taxtmi.com/article/detailed?id=11037</link>
    <description>The Northern Operating Systems ruling treated foreign group companies as employers of seconded staff, thereby supporting application of reverse charge and exposing reimbursements to withholding risk; this raises two income tax concerns: whether reimbursements to non resident principals attract tax deduction at source, and whether such payments constitute fees for technical services rather than salaries, with significant consequences for taxability and litigation risk.</description>
    <language>en-us</language>
    <pubDate>Mon, 30 Jan 2023 10:18:47 +0530</pubDate>
    <lastBuildDate>Mon, 30 Jan 2023 10:18:47 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=703011" rel="self" type="application/rss+xml"/>
    <item>
      <title>CONUNDRUM OF TAXING SECONDMENT OF EMPLOYEES: IMPLICATION OF NORTHERN OPERATIVE RULING ON DIRECT TAXATION</title>
      <link>https://www.taxtmi.com/article/detailed?id=11037</link>
      <description>The Northern Operating Systems ruling treated foreign group companies as employers of seconded staff, thereby supporting application of reverse charge and exposing reimbursements to withholding risk; this raises two income tax concerns: whether reimbursements to non resident principals attract tax deduction at source, and whether such payments constitute fees for technical services rather than salaries, with significant consequences for taxability and litigation risk.</description>
      <category>Articles</category>
      <law>Income Tax</law>
      <pubDate>Mon, 30 Jan 2023 10:18:47 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/article/detailed?id=11037</guid>
    </item>
  </channel>
</rss>