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Searching Content indexed under Withholding Tax by Nishith Desai Associates ordered by Published Date Descending.
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1
No Withholding Tax Applicable On Arbitral Award
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;
India
9 Oct 2019
2
Doing Business in India : Considerations From a Switzerland-India Tax Perspective
India's traditional policy of non-alignment and the Swiss policy of neutrality, coupled with shared values of democracy and rule of law have forged close ties between the two countries.
India
25 Jul 2019
3
Withholding Tax On Payments Made To Non-Residents For Services Rendered Abroad
The Authority for Advance Rulings ("AAR") in a recent ruling (AAR/671/2005) has held that there will be a withholding tax requirement on payments made to a non-resident agent
India
11 Jul 2019
4
Tax Issues In M&A Transactions
The Indian Income Tax Act, 1961 ("ITA") contains several provisions that deal with the taxation of different categories of mergers and acquisitions.
India
28 Jun 2019
5
ROYAL BIZ: Microsoft Case Exposes Opaque Tax Policy
AHEAD of this year's Budget, Software Coalition, an industry body representing many of the world's leading software companies, shot off a letter to the finance ministry seeking clarity on the tax treatment of cross-border payments made for computer software.
India
4 Jun 2019
6
Farmers' Income Scheme Needs Revisit
With respect to the direct tax proposals, the budget has stipulated streamlining of income tax return filings with electronic verification and provision for quick refund mechanism (within 24 hours).
India
5 Apr 2019
7
Are Payments For Web Hosting Services Royalties Or Business Income?
Payments for web-hosting services are in the nature of business income.
India
18 Feb 2019
8
ESOPs Should Be Taxed Only When Benefits Are Realised: Report
New Delhi, Dec 7 () ESOPs should be taxed only when the benefits are realised by an employee, said a report on taxation in the digital economy.
India
15 Feb 2019
9
Mumbai Tribunal: TRC Is Sufficient Evidence Of Beneficial Ownership
Tribunal holds that a valid TRC is evidence of not just residence of taxpayer but also it being the beneficial owner of income.
India
12 Oct 2018
10
F1 Indian Grand Prix Circuit Is A Fixed Place PE: Supreme Court Of India
Supreme Court of India rules that that Formula One World Championship Limited has a fixed place Permanent Establishment in the Buddh International Circuit, the venue of the Indian Grand Prix.
India
9 May 2017
11
India's Tax Regulator Issues Clarifications Regarding The Implementation Of The GAAR Provisions
Recently, the Central Board of Direct Taxes ("CBDT") released a circular ("Circular") providing clarifications on implementation of General Anti-Avoidance Rules ("GAAR").
India
15 Feb 2017
12
India Budget Analysis 2017-18
The Indian Union Budget for the financial year 2017-18 ("Budget") was announced earlier in the day.
India
13 Feb 2017
13
Proceedings Against Bharti Airtel For Non- Deduction Of Tax Barred By Limitation
In the absence of any limitation period prescribed in the statute, a reasonable period should be applicable for proceedings against non-deduction of tax for payments made to non-residents.
India
12 Jan 2017
14
India And Singapore Sign Protocol Revising Tax Treaty
India and Singapore sign a protocol amending the agreement for avoidance of double taxation with Singapore.
Worldwide
9 Jan 2017
15
India And Cyprus Sign Revised Tax Treaty
Recently, India and Cyprus have signed a revised agreement for the avoidance of double taxation and fiscal evasion ("Revised Treaty").
Worldwide
22 Dec 2016
16
No Capital Gains Tax On Contingent Payments If Neither Accrued Nor Received
When deferred consideration for transfer of a capital asset is contingent on one or more uncertain events, such deferred payment is not taxable in the year of transfer if it has not accrued to / been received by the transferor in that year.
India
24 May 2016
17
Narayan Murthy Committee's First Report On AIF Policy: A Mixture Of Immediate Fixes And Long Term Recommendations
In 2015, SEBI had set up the standing Alternative Investment Policy Advisory Committee ("AIPAC") under the chairmanship of Mr. Narayan Murthy. AIPAC released its first report on January 20, 2015 ("Report").
India
16 Feb 2016
18
Expense Disallowance Discriminatory When Not Applicable To Payment To Residents
While negotiating cross-border transactions, quite often the parties involved are not in agreement with respect to taxability of the transaction and applicability of withholding tax obligations.
India
30 Jun 2015
19
Private Equity In 2014: Lessons Learnt And Expectations In 2015!
Just as we gear up to the ‘transformational’ Budget 2015 as promised by the Modi Government, we bring to you a crisp summary of how private equity ("PE") performed in 2014, what were the lessons learnt and what lies ahead.
India
20 Feb 2015
20
Retroactive Withholding Requirement Cannot Be Basis For Expense Disallowance
The Income Tax Appellate Tribunal at Agra recently held in the case of "Metro and Metro" that expenditure incurred for leather testing services by Metro & Metro is taxable as Fees for Technical Services if human intervention is involved in the provision of such services.
India
23 Dec 2013
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