#TaxmannPPT | Recent Developments in International Tax & DTAA

International Tax- Recent developments through Judicial Prouncements By Advocate Anil Chachra

16-10-2024 1

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#TaxmannPPT | Recent Developments in International Tax & DTAA

Published on Oct 17, 2024

✔️ Taxation of Royalty and Fees for Technical Services (FTS) – Interplay of Section 9(vi) vis à vis Article 12 • CIT v. Telstra Singapore Pte. Ltd | [2024] 165 taxmann.com 85 (Delhi) ✔️ Shell/Conduit Company – Tax Resident Certificate & Beneficial Owners • Tiger Global International III Holding v. AAR | [2024] 165 taxmann.com 850 (Delhi) ✔️ Business Profits Allocation to Permanent Establishment (PE) • Hyatt International Southwest Asia Ltd. v. ADIT | [2024] 166 taxmann.com 466 (Delhi) ✔️ Taxation of Business Profits vs. Royalty/FTS – Article 7(9) vis à vis13(6) • International Management Group (UK) Ltd v. CIT | [2024] 164 taxmann.com 225 (Delhi) ✔️ Subsidiary Companies as Permanent Establishments • Progress Rail Locomotive Inc. v. CIT | [2024] 163 taxmann.com 52 (Delhi)

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