Significant Economic Presence for taxing business income is operationalised by CBDT
The authors explain the impact of expanded scope of significant economic presence its impact and discuss the need to qualify for DTAA benefits as also the key takeaways for non-residents on their taxation.
This article discusses the noteworthy direct tax proposals of the Bill relevant to the international business community - as investors in India as well as offshore businesses as Indian nexus
Significant Economic Presence for taxing business income is operationalised by CBDT
The authors explain the impact of expanded scope of significant economic presence its impact and discuss the need to qualify for DTAA benefits as also the key takeaways for non-residents on their taxation.