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.
Gregor McMillan of Howden explains how insurance-backed financing can help businesses and funds unlock liquidity from tax receivables and other contingent claims
The big four firm has been embroiled in a scandal over partners’ misuse of confidential board papers to pitch for and win corporate audits for Westpac and Dexus
Drawing on lessons from the PepsiCo case, tax lawyer Paul McNab explains why the ATO's latest royalty guidance should concern multinationals well beyond the technology sector
As pillar two exposes the limits of fragmented tax processes, organisations are rethinking their operating models to create the trusted data foundations that AI demands
World Tax data shows Matt Donnelly is moving from a Tier 3 transactional tax practice to a Tier 1 market leader, underlining Kirkland & Ellis’s pull at the top end of the market
Nexdigm's Maulik Doshi and infer360 co-founder Sunil Agarwal dig deeper into their partnership and discuss why the tax technology industry is consolidating