OrbitaxIndia-US tax treaty and India-Ireland tax treaty – Indian decision that a website does not by itself constitute a PE
|Treaty Development|India; Ireland; United States
The Income Tax Appellate Tribunal (ITAT) issued its decision on 12 April 2013 in the case of ITO v. Right Florists Pvt. Ltd. (ITA No. 1336/Kol./2011) that the payments for online advertisement on search websites companies based in Ireland and the United States (US) are not subject to taxation under the Income Tax Act 1961 (ITA) or under the relevant tax treaties, i.e. India - Ireland Income Tax Tr…
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