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Income Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Wherever under the DTAA’s. Make available clause is found, then ...

Income Tax

March 21, 2016

Wherever under the DTAA’s. Make available clause is found, then as there is no imparting, the payment in question is not ‘FTS’ under the Treaty and when there is no ‘FTS’ clause in the treaties, the payment falls under Article 7 of the Treaty and is business income. - AT

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