{"id":29201,"date":"2022-08-28T21:02:18","date_gmt":"2022-08-28T15:32:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=29201"},"modified":"2022-09-02T05:42:59","modified_gmt":"2022-09-02T00:12:59","slug":"international-taxation","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/international-taxation\/","title":{"rendered":"International taxation"},"content":{"rendered":"<p>Abcd solutions sdn bhd (ABCD) registered, incorporated \u00a0and resident in Malaysia. The shareholders comprising of 4 individuals ( 3 malaysian residents and 1 Indian residents). 3 malaysian residents are also the directors of the company.<\/p>\n<p>Xyz the indian reaident shareholder based in India represents the company in meetings with suppliers in India. However the business decisions are made in Malaysia (by the 3 directors)<\/p>\n<p>ABCD does not have any employees or place of business in India. ABCD derives 100% commission income from India.<\/p>\n<p>Q1 &#8211; Based on above facts, does Xyz presence in India create a PE risk in India?<\/p>\n<p>Q2 &#8211; If yes, what is tax \/ TDS applicable?<\/p>\n<p>Q3 &#8211; If yes, then can ABCD get it\u2019s commission in the form of FTS. Whether DTAA benefit be taken?<\/p>\n<p>Q4 &#8211; Is dividend paid by ABCD to Xyz in India taxable and at what rate?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[678],"class_list":["post-29201","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-international-taxation"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/29201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=29201"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29201"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=29201"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=29201"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=29201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}