https://www.taxtmi.com/caselaws?id=459040 "Liable to tax" under the Indo-UAE tax treaty includes a person on whom the other Contracting State has a taxing right by reason of residence, domicile, place of management, place of incorporation or a similar criterion, even if that right is not actually exercised. Actual payment of tax in the UAE is therefore not a for treaty entitlement. The later protocol was noted as confirming that treaty benefits are not contingent on proof of actual dual taxation. On that basis, a UAE resident was treated as entitled to protection under the agreement. en-us Fri, 29 Oct 2010 00:00:00 +0530 Wed, 27 Nov 2024 10:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459040 "Liable to tax" under the Indo-UAE tax treaty includes a person on whom the other Contracting State has a taxing right by reason of residence, domicile, place of management, place of incorporation or a similar criterion, even if that right is not actually exercised. Actual payment of tax in the UAE is therefore not a for treaty entitlement. The later protocol was noted as confirming that treaty benefits are not contingent on proof of actual dual taxation. On that basis, a UAE resident was treated as entitled to protection under the agreement. Case-Laws Income Tax Fri, 29 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459040