Permanent Establishment (PE): Burden Of Proof
August 23, 2017
Who bears the burden? Is the taxpayer required to prove absence of a PE? Or Should the Source State's tax authorities prove existence of a PE?
By Dr. Amar Mehta - January 6, 2017
That could be a significant twist in the BEPS project.
Indian Equalisation Levy On Payments For Online Advertisement Services Comes Into Effect
By Dr. Amar Mehta - June 1, 2016
The Indian Equalisation Levy at the rate of 6% of the gross payment came into effect from 1 June 2016.