India uae dtaa

CA Vishal Mehta (CA) (123 Points)

23 September 2016  

Hi

I am stuck at a point.As per Sec 44DA if a non resident is provider of technical service and has a PE then it cannot opt for 44bb and has to go for 44da which means either maintain books of accounts or go for some10% on gross basis.Now in my case i feel its a PE and also providing technical service but the treatment of technical service  has not been given in INDIA UAE DTAA.

 

So does it mean automatically the domestic law will apply and no benefit of DTAA?