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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Fixed Place PE - essential ingredients of a Service PE - ...

Income Tax

June 13, 2018

Fixed Place PE - essential ingredients of a Service PE - services rendered to the Applicant company by its Indian affiliate - Aramco India is a separately incorporated legal and taxable entity, and by virtue of para (8) of Article 5 of the DTAA, it does not automatically become a PE of the Applicant.

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