Goregaon Study Circle - Non-Resident Taxation - 17.01.2016
Eu directives
1. Certificate Course on International Taxation by WIRC of ICAI Ahmedabad Branch EU Treaties Presented by: Mr. Paresh P. Shah P.P. Shah & Associates Chartered Accountants Email: ppshahandassociates@gmail.com 11th December 2010 P. P. Shah & Associates
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14. PS Directive-Example P. P. Shah & Associates 11th December 2010 Parent Subsidiary Low-tier Subsidiary Corporate Tax No WHT Exempt or taxed & credit of WHT & underlying tax Exempt or taxed & credit of WHT & underlying tax of subsidiary & low-tier subsidiary EU State A EU State B EU State C Distribution Distribution
15. PS Directive-Example P. P. Shah & Associates 11th December 2010 Parent Subsidiary Subsidiary treated as pass-through entity in State B No tax on distribution received Profits earned: Exempt or taxed & credit of WHT & underlying tax of subsidiary & low-tier subsidiary EU State A EU State B Distribution No Corporate Tax No WHT
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36. Thank You P. P. Shah & Associates 11th December 2010