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Quarterly tax treaty briefing: Summer 2016

Allan Cinnamon (Cintax the Word Ltd) provides a quarterly update on tax treaty developments.

This article examines the key developments affecting tax treaties which have occurred over the last three months.
 

The non-discrimination article: a powerful tool in three case decisions

 
Increasingly taxpayers are looking to the non-discrimination article (article 24) of the Model Treaty to combat tax disallowances in a host jurisdiction. A recent Indian case considered the same issue. In CIT v Herbalife International India Pvt Ltd ITA 7/2207 the Delhi High Court supported the taxpayer’s claim under the article 26(3) of the India/US tax treaty.
 
The facts of the case were straightforward. Herbalife India (Herbalife) made payments to its US fellow subsidiary for various services including data processing accounting and marketing. Indian domestic legislation and article...

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