The 2010 amendment to India-Finland tax treaty appears to make the scope of taxation of fee for technical services even more restrictive such that fee for technical services paid by Indian tax resident to Finnish tax resident for services rendered in Finland is not taxable in India. However, K Swaminathan of Lakshmi Kumaran & Sridharan provides six case studies that show the treaty actually enhances the scope rather than restricting it.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
As Coca-Cola awaits a crucial 11th Circuit Court of Appeals decision this year, its multibillion-dollar tax dispute could have profound implications for investors, cash flow, and corporate transparency
The buyout of Hucke and Associates continues Ryan’s streak of firm acquisitions; in other news, a UK appeal against VAT on private school fees was dismissed
A 120-plus-day delay to refunds would cost taxpayers almost $3bn in additional interest, the Cato Institute warned; plus indirect tax updates from February
The Office for Budget Responsibility’s pessimistic pillar two forecast accompanied the UK chancellor’s muted Spring Statement, dubbed ‘as dull as possible’ by one adviser
Digital tax reform is dissolving the old ‘temporal buffer’, forcing systems, institutions, and professionals to adapt as real-time reporting reshapes governance, capability, and compliance