DTAA between India and UAE

This query is : Resolved 

28 June 2011 The DTAA between India and UAE does not mention anything aboout Fees for Technical Services. Can we assume that Fees for Techical Service shall be covered under Other Income.


If so, again no tax rate applicable for Other Income is mentioned. How can we determine the rate under DTAA for Other Income.

28 June 2011 article 22 deals with such a situatoion and says that in such cases income shall be taxed in the country of whom the subject is resident
Except where any PE is established
So in this case no rate of tax is reqd as 5the rates in force of concerned coutry will apply

CA MANOJ GUPTA
JODHPUR
09828510543
gm2104@gmail.com

28 June 2011 thank you


03 July 2011 Any income is in nature of Business Income. Only for the purpose of simplification in Taxation the same has been catagorised as FTS.

Where there is no article on FTS then the said income shall be covered under article 7 and charged if the foreign company has a PE in India.

Anuj
091-9810106211



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