…by digital companies from Indian advertising business. In both cases, the idea is to bring foreign digital companies under the Indian tax net without the requirement for a physical place…
…erode that company’s capital. This would be in the case of liquidation of a company. Distributions made upon liquidation of a company are considered to be dividends to the extent…
…balance. National measures motivated by protectionism or a general aggressive stance against tax payers must not affect fundamental freedoms, just as much as complacent behaviours towards tax abuse jeopardising a…
…Financieel Dagblad (Dutch financial newspaper) published an article on August 7 on the topic. The editor’s comment in the August 8 paper concludes this is not good news for the…
…a Standing Committee. This contribution presents proposals for the implementation of such a Standing Committee. Nathalie Bravo, Mandatory Binding Arbitration in the BEPS Multilateral Instrument Part VI of the MLI…
…property” in the OECD and UN Models but is not identical to it. Secondly, valuation issues in deciding whether “shares or comparable interests in a company”, the assets of which…
…devices to related Company B. Under the terms of the contract, Company B will follow the directions of Company A to produce the devices. Once the devices are manufactured, Company…
…countries whilst seeking to prevent distortions that would amount to unfair competitive advantages as compared to the prices practiced between unrelated parties (arm’s length principle or ALP). Brazilian methods historically…
…would want that judge to be sent to jail.” And yet, this is so common in judicial construction of statutes. The Indian Income Tax is one of the most complex…
…treaty shopping and it is based to some extent in the guiding principle of the 2003 OECD Commentary to art. 1 (para. 9.5). However, unlike the guiding principle that was…
…how this is represented in local files, from detailed charts showing competitors and market share by brand and any significant moves made by competitors in the local market, to the…
…Law, Nirma University. END NOTES [1] Elsevier Information Systems GmbH v. Dy. Commissioner of Income Tax, ITA no. 1683/Mum./2015, para 12, https://www.itat.gov.in/files/uploads/categoryImage/1555910704-1683%20-%20SD%20%2B%20MKA%20-%20ELSEVIER%20INFORMATION%20SYSTEMS%20GmbH%20-%20MEM-CORRECTED%20-%20COPIED%20-%20OK.pdf. [2] ibid. [3] [2017] 77 taxmann.com 309….
…are not in line with the arm’s length principle, since they do not reflect profits that would have been made between independent enterprises in comparable transactions and comparable circumstances; lack…
…Africa should not create a residence link of the Turkish company with South Africa (even if, in this case, we were talking about double residence, since the company is already…
