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Placement agency services couldn’t be treated as ‘FTS’ under article 12 of India-US DTAA

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  • Placement agency services couldn’t be treated as ‘FTS’ under article 12 of India-US DTAA
Posted onon April 23, 2016

Tenet Tax Daily April 19 2016

By tenettax-team
Corporate Tax, International Tax

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Interest on loan disallowed as assessee diverted loan to AE at much lesser rate without any commercial expediency
Effect of amendment to the Act can’t be given to DTAA unless corresponding amendment is also made to DTAA

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