Wednesday, September 11, 2019

ITAT grants treaty benefit to Cypriot entity being beneficial owner of interest income received on CCDs

INTERNATIONAL TAXATION : Assessee a company incorporated under laws of Cyprus being beneficial owner of interest on Compulsorily Convertible Debentures (CCDs) in an Indian private limited company would be entitled to beneficial provisions of article 11 of DTAA between India and Cyprus

from www.taxmann.com Latest Case Laws https://ift.tt/31gzIOC
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