DTAA between India and UAE

This query is : Resolved 

(Querist) 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.

CA MANOJ GUPTA (Expert) 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


ATUL U ANAVEKAR (Querist) 28 June 2011

thank you

CA. Anuj Gupta (Expert) 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.


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