The Indian Authority for Advance Rulings (AAR) has issued a ruling dated 20 December 2005, in an application made by the General Electric Pension Trust (GEPT), that GEPT was not entitled to the benefits of the India-United States tax treaty (the tax treaty) as it was not liable to tax in the United States and therefore, cannot be treated as a US tax resident for purposes of US taxation and the tax treaty. (a) Facts. The Applicant (i.e. GEPT) was a trust established by a US company under US laws in order to provide pension payments and other benefits to...