OrbitaxTreaty between India and Sri Lanka – Decision that "may be taxed" gives exclusive taxing rights to a contracting state
|Treaty Development|India; Sri Lanka
On 2 August 2012, Greece and Switzerland signed an amending protocol to the Greece - Switzerland Income Tax Treaty (1983), as amended by the 2010 protocol.
The Income Tax Appellate Tribunal (ITAT) gave its decision on 21 June 2012 in the case of Apollo Hospital Enterprises Limited (ITA No. 1505, 1506, 1573 and 1574/Mds/2010) that capital gains arising from the sale of shares in…
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