France: Supreme Court decides on the definition of residents for tax treaty purposes

11 February, 2022

On 2 February 2022, the French Administrative Supreme Court ruled that a company benefiting from a temporary and partial corporate income tax exemption should be considered liable to tax and therefore a tax treaty resident. The French tax

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India: ITAT ruled that the income which is deemed to accrue or arise in India must have a territorial nexus

24 March, 2019

Recently, the Mumbai Bench of the Income-tax Appellate Tribunal (ITAT) in the case of: Fox International Channel Asia Pacific Ltd v. DCIT (ITA No.1947/Mum/2015) regarding the taxability of agency commission relating to the services rendered outside

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