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Benefits of the India-United Kingdom (UK) Double Taxation Avoidance Agreement to UK partnership firms

Income Tax - 2/2016 - Dated:- 25-2-2016 - CIRCULAR NO. 02/2016 F. No. 500/82/2015-FTD.1 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (Foreign Tax &Tax Research Division-I) New Delhi, Dated the 25th F .....

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nter alia, the earlier definition of the term "person" in Article 3 (1) (f) of the DTAA was amended to delete the exclusion of UK partnership firms, and in addition, it has been provided in Article 4 of the DTAA that in case of a partnershi .....

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e hands of its partners or beneficiaries. 2. Apprehensions that the term "person" in the DTAA does not specifically include "partnerships" have been brought to the notice of the Central Board of Direct Taxes (the Board), and furth .....

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