Angola introduces amnesty measures with foreign technical and management services contracts
On 28 December 2018, Angola published Law no. 18/19 with the General State Budget for 2019. The main procedures are summarized as follows: The Special Contribution on technical support and management service contracts were maintained in 2019. The
See MoreUN releases the 2017 update to the UN Model Convention
The UN released the 2017 update to the UN Model Convention at the 16th Session of the UN Committee of Experts in New York held from 14 to 17 May 2018. The updated Convention contains a new preamble emphasizing that tax treaties should not create
See MoreTechnical services fees under treaty between India and Germany
It was held by the Agra Bench of the Income-tax Appellate Tribunal of India that leather testing charges were taxable as “fees for technical services” under the India-Germany income tax treaty. The treaty allows the source state the right to tax
See MoreIn the Case of ADIT vs. Clifford Chance, the Tribunal ruled that professional services fees would be taxable in India
On 13 May 2013, the Special Bench of the Income Tax Appellate Tribunal issued its judgment in the case of ADIT vs. Clifford Chance. The Tribunal ruled that professional services fees would be taxable to the extent of the services actually
See MoreHong Kong Signs DTA with Malaysia
On 25 April 2012, in Kuala Lumpur, Hong Kong’s Financial Secretary, and the Malaysian Minister of Finance, signed a comprehensive double taxation agreement (DTA) between Hong Kong and Malaysia. Under the new agreement, double taxation will be
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