In its first episode, we have with us Ms CA Prerna Peshori discussing and providing insight on ongoing digital tax debate, OECD’s role and what
Tag: Double Taxation Avoidance Agreements
DIVIDEND TAXATION AFTER AMENDMENT AS PER FINANCE ACT,2020
Written by CA Raj Maniyar Introduction: The Finance Act, 2020 has done away with the provisions of Dividend Distribution Tax (DDT) w.e.f. 01st April 2020.
Permanent Establishments (“PE”)
People working in countries other than their usual ones because of the coronavirus pandemic are likely to trigger new taxation requirements for employers under global treaty rules.
International Taxation and Double Taxation Avoidance Agreements- An Overview
International tax law originates from the following:- Multilateral international agreements like Vienna Convention on Law of Treaties (VCLT) Model Treaties (UN Model, US Model, OECD