https://www.taxtmi.com/caselaws?id=311638 Regular personnel presence at the hotel premises in India, together with contractual control over strategic planning, operations, appointments, banking policy, marketing and purchasing, satisfied the fixed-place test under Article 5 of the India-UAE treaty, so the premises were held to be at the foreign enterprise's disposal as a permanent establishment. The Tribunal also treated the receipts from strategic oversight and consultancy as royalty because the arrangement included know-how, operational standards, strategic planning tools and related rights for use in the hotel business, making them taxable under section 9(1)(vi) and Article 12. Having found taxable presence and royalty character, it upheld computation of taxable profits under the domestic mechanism referred to section 44DA. en-us Wed, 04 Dec 2019 00:00:00 +0530 Fri, 05 Jan 2024 21:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311638 Regular personnel presence at the hotel premises in India, together with contractual control over strategic planning, operations, appointments, banking policy, marketing and purchasing, satisfied the fixed-place test under Article 5 of the India-UAE treaty, so the premises were held to be at the foreign enterprise's disposal as a permanent establishment. The Tribunal also treated the receipts from strategic oversight and consultancy as royalty because the arrangement included know-how, operational standards, strategic planning tools and related rights for use in the hotel business, making them taxable under section 9(1)(vi) and Article 12. Having found taxable presence and royalty character, it upheld computation of taxable profits under the domestic mechanism referred to section 44DA. Case-Laws Income Tax Wed, 04 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311638