Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: TDS :: ACCOUNTING STANDARDS :: TAX RATES - GOODS TAXABLE @ 4% :: VAT Audit :: VAT RATES :: form 3cd :: articles on VAT and GST in India :: due date for vat payment :: ARTICLES ON INPUT TAX CREDIT IN VAT :: list of goods taxed at 4% :: Central Excise rule to resale the machines to a new company :: cpt :: empanelment :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ACCOUNTING STANDARD
 
 
« News Headlines »
 Can the filling of GSTR-3B be avoided by filing GSTR-1, 2 & 3?
 CII seeks extension of time for filing GST returns
 A tax saver scheme with higher returns
 GST registration mandatory for TDS entities
 Govt rules out extension for filing GSTR-3B returns after December
 Tax department’s e-filing portal out of action for 2 hours
 Use ITR-2 to show salary and capital gains income
  TDS Applicability On Government Contracts Under Gst (Under Section 51 Of The Cgst Act, 2017)
  How to file ITR for FY 2016-17 and all the links you need
 All about E-way Bill under GST
 Good and simple tax: on the GST regime

Golf in Dubai not liable to pay tax here, rules AAR
October, 20th 2008

Golf in Dubai (GID), an event management team that organises golf tournaments across the world, including India, has been declared not liableto tax in India by the Authority for Advance Ruling (AAR), a quasi-judicial body for settling tax disputes involving foreign companies.

GIDs income from the Golf tours in India were identified as sponsorship fees, involving reimbursement of prize money, players accommodation expenses, golf course fees, catering, advertisements, management fee for organising the tournament and income generated through merchandise sales.

GID had organised two tournaments in India the Emaar-MGF Ladies Masters 2007 at Eagleton, Bangalore, and the Emaar-MGF Indian Masters 2007 at the Delhi Golf Club.

The questions raised before the AAR were whether the GID was liable to be taxed in India on account of the income generated in India from the golf tournaments and could Eagleton and the Delhi Golf Club be construed permanent establishments in India for the GID for the purpose of levying tax in India.

The relevance of the second question arises from the fact that a permanent establishment is a justification for any tax regime to levy tax on the operation of an overseas entity.

Before concluding that the GID was not liable for tax in India, the AAR examined the possibilities of Eagleton and the Delhi Golf Club being permanent establishments of GID by scrutinising the definition of permanent establishment as explained under article 5 of the Double Taxation Avoidance Agreement (DTAA) between India and the UAE.

The AAR, considering all possible interpretation of the definition of a permanent establishment given under article 5 of India-UAE DTAA, held, "Taking an overall view, we are unable to hold that by organising and conducting golf tournaments at Delhi and Bangalore for a week's duration, the applicant has carried on business through a fixed place in India. On the basis of a solitary or isolated activity during the year, it is difficult to infer the existence of a permanent establishment within the meaning of Article 5.1 of the Treaty."

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Multi-level Marketing MLM India Affiliate Marketing Affiliate Marketing Software MLM Software MLM Solutions Multi level marketing solutions MLM Servi

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions