Allan Cinnamon (Cintax the Word Ltd) provides a quarterly update on tax treaty developments.
This article examines the key developments affecting tax treaties which have occurred over the last three months.
The non-discrimination article: a powerful tool in three case decisions
Increasingly taxpayers are looking to the non-discrimination article (article 24) of the Model Treaty to combat tax disallowances in a host jurisdiction. A recent Indian case considered the same issue. In CIT v Herbalife International India Pvt Ltd ITA 7/2207 the Delhi High Court supported the taxpayer’s claim under the article 26(3) of the India/US tax treaty.
The facts of the case were straightforward. Herbalife India (Herbalife) made payments to its US fellow subsidiary for various services including data processing accounting and marketing. Indian domestic legislation and article...
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Allan Cinnamon (Cintax the Word Ltd) provides a quarterly update on tax treaty developments.
This article examines the key developments affecting tax treaties which have occurred over the last three months.
The non-discrimination article: a powerful tool in three case decisions
Increasingly taxpayers are looking to the non-discrimination article (article 24) of the Model Treaty to combat tax disallowances in a host jurisdiction. A recent Indian case considered the same issue. In CIT v Herbalife International India Pvt Ltd ITA 7/2207 the Delhi High Court supported the taxpayer’s claim under the article 26(3) of the India/US tax treaty.
The facts of the case were straightforward. Herbalife India (Herbalife) made payments to its US fellow subsidiary for various services including data processing accounting and marketing. Indian domestic legislation and article...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")