Allan Cinnamon (Cintax the Word Ltd) reports on recent global tax treaty news, including cases involving the India/Switzerland, UK/India and Australia/Canada treaties, as well as one utilising the OECD Model Treaty non-discrimination article.
Recent developments concerning tax treaties are as follows.
In ADIT v Mediterranean Shipping Co SA ITA No. 5300/Del 2010 SA was a Swiss ship chartering company. Indian domestic law taxes a non-resident on income derived from the carriage of passengers livestock mail or goods shipped to or from any Indian port. SA used an Indian company as its agent to assist with bookings freight sales and marketing for its Indian operations. On the facts it was SA’s dependent agent permanent establishment (PE)...
