Home » Countries » Archive by categoryAsia

India: ITAT Delhi clarifies Position on Treaty Benefit of Principal Purpose Test introduced through the amendment in the MLI

Taxbuzz-SC-Lowy-ITAT.pdfDelhi ITAT allows India-Luxembourg treaty benefit on tax residency certificate – The Hindu BusinessLineERGO – ITAT Delhi examines Principal Purpose Test – 15 January 2025.pdfIndia tax administration issues guidance on application of Principal Purpose Test See also:Webinar: Principal Purpose Test – Impact on PE/VC Investments and M&A Deals...
Continue reading