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SUSHIL LAKHANI
PROFESSOR KLAUS VOGEL APPRECIATES THE
INDIAN JUDICIARY FOR DECISIONS ON
INTERNATIONAL TAXATION - ESPECIALLY THE
DELHI SPECIAL BENCH DECISION IN THE CASE
OF NOKIA, ERICCSON AND MOTOROLA
Incidental issues
Expenses whether disallowed u/s 40(a)(i), if TDS
partly deducted??
IFA-RRC - April, Cross Border Payments Withholding Tax Issues-
2006 Cross Border Issues Sushil Lakhani 6
Certificate by a CA for remittance:
Clause 1 – “name & address of beneficiary”
• “Beneficiary” – meaning of – “Beneficial Owner” or
“Recipient”?
Clause 7– determination of a PE and profits of PE:
• Whether CA duty bound to ascertain the existence of
PE?
• Determination of “attributable to PE” ?
UK Parent / Home Company Income (Grossed up) 1,633Income (Grossed up) 1,633
Tax @ 30% (490)Tax @ 30% (490)
1,143 1,143
Underlying Tax Credit (633) Underlying Tax Credit
490 245
1,633 1,388
Offshore Intermediary Income (Grossed up) 1,633
Company Tax @ 15% (245)
1,388
Underlying Tax Credit (633)
245
Distribution Tax.
No Grossing up of Tax Sparing as no tax has
been paid.
Facts:
“X” (Parent Company in India)
(i) section 33, 34, 34A and 34B of the Mauritius Income – tax Act,
1974 (41 of 1974)
Article 23(3)(i) of India Mauritius Treaty – Section 33, 34, 34A and 34B of the
Mauritius Income Tax Act, 1974 have been deleted – Article 2(2) has
ambulatory approach – Similar taxes which are imposed after the date of
conventions are also covered.
Contract to supply
‘A’ Ltd. Personnels ‘B’ Ltd. - HR Agency
Contract to appoint
persons at Project
Cost of persons +
10% of fees
In India
Outside India