Full Course Android App - [ Ссылка ] For consultancy on International tax issues, call our experts by subscribing to one of our Plans
For more info visit - [ Ссылка ]
Contact us :-
Email - contact@sortingtax.com
Phone Number - +91-9667714335
Follow us on
Linked in - [ Ссылка ]
#Internationaltax #taxexpert #taxconsultant #taxadvice #permanentestablishment #feefortechnicalservices #DTAA #Treaty #MLI #BEPS
- Section 94B and Section 93 - Transfer Pricing - CA Final International Taxation Elective Paper 6C - CA Arinjay Jain
DISALLOWANCE OF INTEREST DEDUCTION - SECTION 94B
APPLICABILITY OF SECTION 94B – person covered
MEANING OF DEBT - SECTION 94B
INTEREST EXPENSE INCURRED FOR AE AND NON-AE – SECTION 94B
INTEREST EXPENSE INCURRED ONLY FOR AE – SECTION 94B
INTEREST EXPENSE INCURRED ONLY FOR NON AE – SECTION 94B
DEBT DEEMED TO BE ISSUED BY AE – SECTION 94B
EXEMPTION FROM APPLICABILITY OF SECTION 94B
IMPACT OF SECTION 40(A)(I) DISALLOWANCE ON SECTION 94B
AVOIDANCE OF INCOME TAX BY TRANSFER OF INCOME TO NON-RESIDENT – SECTION 93
AVOIDANCE OF INCOME TAX BY TRANSFER OF INCOME TO NON-RESIDENT – SECTION 93
POWER TO ENJOY THE INCOME OF NON-RESIDENT
ASSOCIATED OPERATIONS
SUBSEQUENT RECEIPT OF DEEMED INCOME – SECTION 93
NON APPLICABILITY OF SECTION 93 IN BONA-FIDE COMMERCIAL TRANSACTION
