International Tax Review is part of the Delinian Group, Delinian Limited, 8 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2023

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

AAR rules that referral fees paid to non-resident are not taxable in India

July 23, 2008
Share

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

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login

Tags

IndiaTransfer PricingAsia-Pacific
more across site & bottom lb ros

More from across our site

Taxpayers face yet more EU scrutiny
Business groups raise TP concerns over BEFIT
Industry groups are concerned about the shift away from the ALP towards formulary apportionment as part of a common consolidated corporate tax base across the EU.
Josh White, January 26, 2023
fabrizia-lapecorella-oecd-tax.jpg
OECD appoints Fabrizia Lapecorella deputy secretary-general
The former tax official in Italy will take up her post in April.
Josh White, January 25, 2023
Sponsored
lava-656827.jpg
Seismic shifts – ITR’s Asia Guide 2023 launched
With marked economic disruption matched by a frenetic rate of regulatory upheaval, ITR partnered with Asia’s leading legal minds to navigate the continent’s growing complexity.
Tom Baker, January 23, 2023
Closeup of the Downing Street sign in Westminster, London, UK.
Opinion: UK politicians have lost their tax ambition
Lawmakers seem more reticent than ever to make ambitious tax proposals since the disastrous ‘mini-budget’ last September, but the country needs serious change.
Josh White, January 23, 2023
Tax panel, Davos, Jan 2023.PNG
Davos panel exposes disagreements on two-pillar tax reform
The panel, the only one dedicated to tax at the World Economic Forum, comprised government ministers and other officials.
Ralph Cunningham, January 23, 2023
20th Annual CAF Conference Day 2
This week in tax: Colombia plans LatAm tax summit
Colombian Finance Minister José Antonio Ocampo announced preparations for a Latin American tax summit, while the potentially ‘dangerous’ Inflation Reduction Act has come under fire.
Josh White, January 20, 2023
OECD pillar one - 4.jpg
Analysis: Pillar one crucial for $200bn in tax revenue gains
The OECD’s two-pillar solution may increase global tax revenue gains by more than $200 billion a year, but pillar one is the key to such gains due to its fundamental changes to taxing rights.
Josh White, January 19, 2023
Viersen, Germany - January 9. 2022: Closeup of mobile phone with
Two-pillar solution will lead to more tax revenues, says OECD
The solution to address the tax challenges arising from digitalisation and globalisation will generate more revenue than previously estimated.
James Nurton, January 19, 2023
Viersen, Germany - January 9. 2022: Closeup of mobile phone with
OECD members make progress on harmful tax practices
The OECD has made headway in combating harmful tax practices as part of the BEPS project, according to peer reviews.
Ralph Cunningham, January 16, 2023
wbl logo 3 EMEA 2023 600x400.png
Women in Business Law Awards EMEA 2023: open for submissions
The Europe Middle East & Africa awards research cycle has now begun – don’t miss on this opportunity be recognised in 2023
John Harrison, January 16, 2023