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AAR Expands Scope Of FTS Under Treaty

Published on Wed, May 02,2012 | 21:36, Updated at Wed, May 02 at 22:20Source : 

In this Tax Hotline, Nishith Desai Associates summarizes a recent ruling in the case of Mersen India Private Limited. The Indian Authority for Advance Rulings ("AAR") has applied a most favored nation clause contained in a protocol to the India-France tax treaty ("Treaty") to expand the scope of the fees for technical services article in the Treaty.

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Attachments : Hotline_May0212.pdf

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