26 September 2011
We have availed of services in Brazil which are being rendered by a company in Belgium and the remittance of the fees is also to be effected in Belgium. Should we refer to DTAA of Brazil or Belgium for determining the applicability of TDS ?
To determine the country for DTAA what should be the criteria : - a) Country where service is rendered ; b) Country in which the service provider is based c) Country in which funds are remitted d) Country from where invoice is raised Thanks & regards Abhilash
CAclubindia
