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India: Permanent establishments under treaties with Germany, United States

India: PEs under treaties with Germany, United States

The KPMG member firm in India has prepared reports about the following tax developments (read more at the hyperlinks provided below).

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  • Taxability of gift of shares to “sister concern” under family realignment: The Delhi Bench of the Income-tax Appellate Tribunal addressed the taxability of a gift of shares to a sister concern under a family realignment “without consideration.” The case is: Gagan Infraenergy Ltd. Read a May 2018 report [PDF 423 KB]
  • Provident fund accumulation for members of Employees’ Provident Funds Scheme: The rate of interest is 8.55% for crediting interest on provident fund accumulation for members of the Employees’ Provident Funds Scheme for the financial year 2017-18.  Read a May 2018 report [PDF 643 KB]
  • Deduction for R&D facility: The Pune Bench of the Income-tax Appellate Tribunal held that concerning a research and development (R&D) facility that has been approved by the Department of Industrial and Scientific Research (DSIR), the deduction could not be denied once the DSIR recognised the R&D facility. The case is: Cummins India Ltd. Read a May 2018 report [PDF 684 KB]
  • Taxability of payments made under technical support and crew-lease agreements: The Delhi High Court addressed the taxability of payments under technical support and crew-lease agreements under the India-Germany income tax treaty, absent a permanent establishment in India. The case is: Modiluft Ltd. Read a May 2018 report [PDF 583 KB]
  • Indian company with franchise rights of U.S. company not an agency PE: The Delhi Bench of the Income-tax Appellate Tribunal held that an Indian company with whom the taxpayer entered into a franchise agreement did not constitute a dependent agent permanent establishment (PE) of the taxpayer in India under the India-United States income tax treaty. The Indian company had no authority to maintain its stock or goods or merchandise on behalf of the taxpayer; no activities were conducted by the Indian company on behalf of the taxpayer; hence, it was not a PE. The case is: Domino’s Pizza International Franchising Inc. Read a May 2018 report [PDF 451 KB]

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