India: Tax residency certificate, PE | KPMG | BE
close
Share with your friends

India: Tax residency certificate, permanent establishment (income tax treaty issues)

India: Tax residency certificate, PE

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

1000

Related content

  • India-United States income tax treaty benefits apply without tax residency certificate: The Ahmedabad Bench of the Income-tax Appellate Tribunal held that the taxpayer cannot be denied benefits under the India-United States income tax treaty because it has not furnished a tax residency. However, the taxpayer must satisfy eligibility for the tax treaty benefit, and it is the responsibility of the taxpayer to give sufficient and reasonable evidence in support of residential status so as to satisfy the conditions under Article 4(1) of the tax treaty. The case is: Skaps Industries India Pvt Ltd. Read a June 2018 report [PDF 735 KB]
  • Indian subsidiary not permanent establishment under India-Saudi Arabia income tax treaty: The Authority for Advance Rulings (AAR) found that the Indian subsidiary did not constitute a fixed place permanent establishment (PE) in India under Article 5(1) of the India-Saudi Arabia income tax treaty because the taxpayer (applicant) was not carrying on its main business from the premises of its subsidiary and the fixed place was not available to the foreign company at its disposal. The foreign company’s services were in the nature of support services. Further, the AAR found that the activities of the Indian subsidiary were duly compensated on an arm’s length basis in accordance with the transfer pricing regulations. The case is: Saudi Arabian Oil Company. Read a June 2018 report [PDF 667 KB]

© 2018 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us

 

Request for proposal

 

Submit