21 September 2011
If one partnership firm has to make payment to netherlands for participation fees for fair to be held there, whether tax to be deducted ? Whether DTAA is done by India with Netherlands? and Whether payment to government of netherlands can be done without deducting tax?
21 September 2011
'Participation fees' shall not accrue/arise in India and also under Article 7 of the DTAA between India-Netherlands such business income shall not be taxable in India in absence of any PE in India.
CAclubindia
