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Dispute Over Article 7 of DTAA with France: Revenue's Oversight on Arm's Length Price and Permanent Establishment.
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....Existence of a Permanent Establishment – Article 7 of the DTAA with France - the initial onus is upon the Revenue to show that the transactions are not at arm's length price, this aspect has not been looked upon by the Revenue authorities - AT....
TaxTMI
TaxTMI