KR Girish and Himanshu Patel, of TP Week.com correspondent KPMG in India, believe the Authority for Advance Rulings was correct to use the narrow definition of fee for technical services under the double tax treaty with Singapore to decide the Cushman & Wakefield case in favour of the taxpayer
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Like medicine, tax is an evolving science. Norah Al Khalaf explains how tax policies have changed across the member states of the Gulf Cooperation Council and what tax departments should prepare for next.