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Form 10F, DTAA ..Foreign Technician

Tax queries 84 views 1 replies

Foreign supplier gives declaration about NO PERMANENT ESTABLISHMENT status and no representative staying in India more than 90 days in FY.

But they have one in India under freelancer agreement and he interacts plus participates in all negotiation( no decision) and provides technical service on behalf of foreign co.

Then does it not contradict the above declaration.

 

Replies (1)

Is it equivalent to Dependent agency or service PE? Then 90 days threshold criterion will not be relevant.

Please guide.


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