News & events

News

19 May 2021
IBFD & Industry News
Indian Income-Tax Appellate Tribunal Permits Reduction of US Company's Royalty Income Based on APA Signed by Indian AE

The Indian Income-tax Appellate Tribunal (ITAT) accepts the assessee [Gemological Institute of America Inc]'s contention that the royalty amount refunded to its Indian AE [GIA India Laboratory Pvt Ltd or GIA-India] on the basis of an advance pricing agreement (APA) signed by GIA India, cannot be treated as income in the hands of GIA US.

18 May 2021
IBFD & Industry News
Spotlight on Australia’s Budget for 2021/22

Insight from the IBFD Asia-Pacific Team

04 May 2021
IBFD & Industry News
Taxsutra – Indian High Court holds MFN clause in India-Netherlands Protocol applicable from date of OECD membership; Approves lower dividend WHTMay-04-202

An Indian state high court set aside withholding tax certificates of 10% and directed Revenue (the Indian income tax department) to issue fresh certificates at a lower rate of 5% on dividend payments from Indian subsidiaries to a Dutch parent. 

01 May 2021
IBFD & Industry News
Doctoral Meeting of Researchers in International Taxation (DocMIT)

The purpose of the DocMIT and PITF is to provide researchers with an opportunity to discuss their current research projects with leading academics and a select circle of colleagues.