Mondaq Asia Pacific: Tax > Tax Treaties
China Tax & Investment Consultants Ltd
The definition of PE included in tax treaties is therefore crucial in determining whether a non-resident enterprise must pay income tax in another State.
China Tax & Investment Consultants Ltd
In negotiating a tax treaty, both parties can discuss and cover every topic and insert it in the agreement or protocol.
China Tax & Investment Consultants Ltd
Note that this section illustrates how Article 16 works in practice from an Australian perspective.
China Tax & Investment Consultants Ltd
The following is Part 3 of the above captioned article that specifically deals with How contracting jurisdictions apply Article 16 to their CTA's.
China Tax & Investment Consultants Ltd
This paper will focus on Article 16 - mutual agreement procedure (the MAP) and will be organized in the following way:
China Tax & Investment Consultants Ltd
As the following table shows, a Signatory or Party to the Convention can choose to apply paragraph 4 either in addition to or to the exclusion of paragraph 1.
China Tax & Investment Consultants Ltd
Both Japan and Zealand opts in for Article 9(4), and both of the two contracting states have made notification to the Depositary, pursuant to Article 9(8) of the MLI.
China Tax & Investment Consultants Ltd
In Section IV, the article ends with a conclusion that one can learn from understanding the MLI as an international convention.
China Tax & Investment Consultants Ltd
It is observed that except for India, 4 other contracting parties have chosen to opt-in for Article 7(4).
China Tax & Investment Consultants Ltd
Article 6(1) sets the minimum standard for all Parties that have committed themselves to the OECD/G20 BEPS package.
TMF Group
If a non-domiciled individual is physically present on the mainland for 24 hours in one day, that day counts towards a day of residing in China.
TMF Group
China's aspirations for its aircraft finance sector are as lofty as its potential, as it bids to transform a young and fast-growing domestic industry into a world-beating one.
TMF Group
China has clarified the definition of beneficial owners in the provision of tax treaty dividends. The new requirements have been effective since 1 April 2018.
WTS China
中国颁布了11 号公告,阐明了税 收协定执行过程中的下列问题:
WTS China
Announcement 11 has declared an end to the twin approaches, and adopted 183 days as the threshold for all tax treaty implementation. The distinction between these two approaches is summarised below
STA Law Firm
While considering moving a business into a new market, one of the key consideration is that country's tax regime.
TMF Group
The aviation finance industry continues to expand across Asia, driven by booming air travel in China, India and other regional markets, causing a growing number of aircraft lessors to look at setting up operations...
Nishith Desai Associates
Holds that damages for breach of contract and interest thereon, paid in consequence of an international arbitral award, are not taxable in India under Article 22(1) of the Indo-Swiss DTAA;
Khaitan & Co
This case deals with a Cyprus taxpayer which was earning interest income from India.
SKP Business Consulting LLP
We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments…
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Khaitan & Co
This case deals with a Cyprus taxpayer which was earning interest income from India.
DNV & Co
With globalisation and fast expanding businesses beyond Indian territory, Indian Companies avail various kinds of services from Companies and professionals outside India and incur expenses like Royalty, ...
Nishith Desai Associates
Holds that damages for breach of contract and interest thereon, paid in consequence of an international arbitral award, are not taxable in India under Article 22(1) of the Indo-Swiss DTAA;
Nishith Desai Associates
The Indian Income Tax Act, 1961 ("ITA") contains several provisions that deal with the taxation of different categories of mergers and acquisitions.
SKP Business Consulting LLP
We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments…
China Tax & Investment Consultants Ltd
The definition of PE included in tax treaties is therefore crucial in determining whether a non-resident enterprise must pay income tax in another State.
Khaitan & Co
The Government of India (Union Cabinet) has approved the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and India's final position to the same.
Nishith Desai Associates
The ITAT affirms that fees paid for accessing an online database should not be treated as royalty or FTS but rather business income.
Nishith Desai Associates
The characterization of payments made for shrinkwrapped software has been a controversial issue in India, resulting in a large number of litigations.
China Tax & Investment Consultants Ltd
The Multilateral Convention to Implement Tax Related Measures to Prevent Base Erosion and Profit Shifting (the multilateral Instrument, the MLI), developed by the OECD and endorsed by the G20, offers concrete solutions ...
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