OECD Model Tax Convention (2017)

1 judgment tagged with this keyword in the official report. Filter or search within these · Subject index

• Hyatt International Southwest Asia Ltd v. Additional Director of Income Tax
  2025 INSC 89124 July 2025Dismissed

  Issue arose whether the appellant, a tax resident of the UAE, has a Permanent Establishment-PE in India u/Art.5(1) of the Indo-UAE Double Taxation Avoidance Agreement-DTAA, and consequently, whether its income derived under the…