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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Fixed place PE in India - Indo- Mauritius DTAA - if the ...


Indo-Mauritius DTAA: Article 8 Benefits Denied if Enterprise Managed from Third State, Affecting PE Status in India.

April 27, 2018

Case Laws     Income Tax     AT

Fixed place PE in India - Indo- Mauritius DTAA - if the effective management of an enterprise is not in one of the contracting state, but is situated in the third state, the benefit of article-8, cannot be extended. - AT

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