By Dr. Amar Mehta - March 2, 2021
This article analyzes in-depth a decision of the Indian Supreme Court and a decision of the Portuguese Supreme Court on software income characterization from the tax treaty perspective.
By Dr. Amar Mehta - December 15, 2020
This article analyzes a judicial decision dealing with the issue as to whether joint-bidding by a foreign company with its Indian subsidiary, and whether use of offices of the Indian subsidiary, could give rise to the foreign permanent establishment in India.
By Dr. Amar Mehta - October 29, 2020
This article analyzes as to whether Art. 3(2) of the tax treaties permit recourse to a ‘legal fiction’ (deeming provision) in a contracting state’s (domestic) tax law for interpreting an undefined tax treaty term.
By Dr. Amar Mehta - October 14, 2020
By Dr. Amar Mehta - September 10, 2020
The second part of this two-part article analyses some interesting judicial precedents from Canada, France, and Germany, wherein the courts were required to decide on some interesting characterization issues concerning 'business profits versus capital gains'.
By Dr. Amar Mehta - August 28, 2020
The first part of this two-part article analyses an Australian decision, wherein the Court was required to adjudicate as to whether capital gains from a merger transaction could be characterized as ‘business profits’ and, hence, escape the source state taxation in absence of attribution to a permanent establishment.
By Dr. Amar Mehta - August 5, 2020
This article analyzes important judicial precedents on the 'geographic test' and 'the principle of spatial delimitation' for existence of a fixed place permanent establishment under a tax treaty.
By Dr. Amar Mehta - July 9, 2020
This article covers a landmark Canadian court decision on whether the tax authorities can apply domestic tax law GAAR in tax treaty situations.