B/F
http://vswaminathan-swamilook.blogspot.in/2014/10/e-commerce-domestic-law-v-international_9.html
Top-up
AT
Dec 17
Complaint against Flipkart, Jasper, Xerion, Amazon, Vector filed with Competition Commission of India
PREV.
A MUST READ for a wider vision >
http://vswaminathan-swamilook.blogspot.in/2014/10/e-commerce-domestic-law-v-international_9.html
Top-up
AT
Dec 17
Complaint against Flipkart, Jasper, Xerion, Amazon, Vector filed with Competition Commission of India
PREV.
A MUST READ for a wider vision >
-
Are We in Sight of a Landmark Agreement to Simplify Cross-Border… Agility Logistics
Combining tech and human interface for customer delight
The Hindu Business Line : Is taxing e-commerce feasible?
More Stories on : Taxation
| E-Commerce
& E-Business
Comments contd.
For treaty implications, consider on a sampling basis, the
following
SINGAPORE
..... with respect to taxes on income,
( > NETHERLANDS
......with respect to taxes on income and capital gains and
for the encouragement of mutual trade and investment: have agreed as follows J
>>>
2. This
Convention shall also apply to any identical or substantially similar taxes
which are imposed by either Contracting State after the date of signature of
the present Convention in addition to, or in place of, the existing taxes
referred to in paragraph (1) of this article.
3. The
competent authorities of the Contracting States shall notify to each other any
significant changes which are made in their respective taxation laws. )
2. The term
"permanent establishment" includes especially :
(g)
|
a warehouse in relation to a person providing storage
facilities for others;
|
5.
Notwithstanding the provisions of paragraphs 3 and 4, and enterprise shall be
deemed to have a permanent establishment in a Contracting State and to carry on
business through that permanent establishment if it provides services or
facilities in that Contracting State for a period of more than 183 days in any
fiscal year in connection with the exploration, exploitation or extraction of
mineral oils in that Contracting State.
7.
Notwithstanding the preceding provisions of this Article, the term
"permanent establishment" shall be deemed not to include :
(a)
|
the use of facilities solely for the purpose of
storage, display or occasional delivery of goods or merchandise belonging to
the enterprise ;
|
|
(b)
|
the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purpose of storage, display or
occasional delivery;
|
However, the
provisions of sub-paragraphs (a) to (e) shall not be applicable
where the enterprise maintains any other fixed place of business in the other
Contracting State through which the business of the enterprise is wholly or
partly carried on.
9. An
enterprise of a Contracting State shall not be deemed to have a permanent
establishment in the other Contracting State merely because it carries on
business in that other State through a broker, general commission agent or any
other agent of an independent status provided that such persons are acting in
the ordinary course of their business. However, when the activities of such an
agent are devoted wholly or almost wholly on behalf of that enterprise itself
or on behalf of that enterprise and other enterprises controlling, controlled
by, or subject to the same common control, as that enterprise, he will not be
considered an agent of an independent status within the meaning of this
paragraph.
10. The fact that a company which is a resident of a
Contracting State controls or is controlled by a company which is a resident of
the other Contracting State, or which carries on business in that other
Contracting State (whether through a permanent establishment or otherwise shall
not of itself constitute either company a permanent establishment of the other.
>>>
ARTICLE 7 BUSINESS PROFITS
....
On the moot point as to whether the treaty applies also to taxes imposed /collected by states, -
Also, Of relevance >On the moot point as to whether the treaty applies also to taxes imposed /collected by states, -
Other treaty provisions, of relevance:
- ....between the Government of the Republic of India and the Government of the Federal Republic of Germany
- ....after the completion by both the Contracting States to each other of the procedure required under their laws in accordance with article 28 of the said Agreement ;
- ...the Central Government hereby directs that all the provisions of the said Agreement shall be given effect to in the Union of India.
- ...and for promoting their mutual economic relations ;
india.angloinfo.com/money/general-taxes/state-government-taxes/
This is levied by the state government on
various forms of entertainment. ... While excise duty is levied only on
goods manufactured in India, VAT is imposed on ...
www.mukeshraj.com/vat.html
It is a form of indirect Tax and is in nature of
multipoint sales tax that needs to be paid to state in form of VAT.
It is levied under Central and State VAT legislation ...
www.archive.india.gov.in/citizen/taxes.php?id=5
VAT is the indirect tax on the consumption of the
goods, paid by its original producers ... The government levies Sales
Tax principally on intra-state sale of goods.
VAT
[PDF]A brief on VAT - Commercial Taxes Department
VAT
[PDF]A brief on VAT - Commercial Taxes Department
- ctax.kar.nic.in/what_vat/About%20vat%20nnew.pdfVAT is a multi-stage tax levied at each stage of the value addition chain, with a provision to ... the basis of 'Tax invoice' issued by the dealers selling goods to the
..
No comments:
Post a Comment