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Renouncing of right to purchase a property in lieu of a sum was ‘transfer’; to be taxed as capital gains
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Corporate Tax
Renouncing of right to purchase a property in lieu of a sum was ‘transfer’; to be taxed as capital gains
Posted on
on
September 19, 2014
Tenet Tax Daily September 19 2014
By
tenettax-team
Corporate Tax
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Supervisory services without having control of physical sites couldn’t constitute a PE as per DTAA with Germany
Sum received from letting out an office space with facilities of cafeteria and conference room was business income
