For ensuring parity and uniformity In the application of the PPT provision under India’s DTAAs, it is clarified that the PPT provision is Intended to he applied prospectively. Accordingly, the PPT ...
The Central Board of Direct Taxes has issued a new guidance note on the Principal Purpose Test (PPT) for tax treaty benefits, applicable prospectively. The note ensures that grandfathering provisions ...
Provisions will continue to be governed by the specific clauses outlined in respective Double Taxation Avoidance Agreements ...
The income tax department has come out with a fresh guidance note on the applicability of the Principal Purpose Test (PPT) for claiming tax treaty benefits, which will apply prospectively.
Cyprus and Singapore will not be affected by Principal Purpose Test (PPT). PPT is part of the international tax rules aimed at preventing the misuse of tax treaties. Under the Base Erosion and ...
New Delhi, Jan 22 (PTI) The income tax department has come out with a fresh guidance note on applicability of Principal Purpose Test (PPT) for claiming tax treaty benefits, which will apply ...
In a fresh guidance note issued on January 21, the tax board said the anti-avoidance measure “Principal Purpose Test (PPT)” agreed to in March last year under a bilateral protocol, would be ...
The Central Board of Direct Taxes (CBDT) has issued a new guidance note on the Principal Purpose Test (PPT) for claiming tax treaty benefits, which will be applied prospectively. The ...
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