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India-Singapore DTAA: Fixed Business Place May Create PE, Unlike Australia-Singapore DTAA Requiring "Substantial Equipment" for PE.

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....Fixed place PE of the Applicant in India - Applicability of Australian Ruling in India - It may not have created PE under Australia Singapore DTAA due to requirement of being “substantial equipment” but it can create PE in India since there is no such requirement under India Singapore DTAA.....

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