Tag: International Tax
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Canada-U.S. Income Tax Treaty Bars Collections Hearing By United States: U.S. Tax Court
The United States Tax Court has held that Canada-U.S. Income Tax Treaty bars collections hearing by the United States.
The court opined that it would...
Income Tax Electronic Filing System Stands In Clerk’s Place; Last Day For Electronic Filing Ends Where Clerk’s Office Ends: US Tax Court
The US Tax Court has held that as per the rules a paper “must be filed with the Clerk in Washington, D.C., during business...
Receipt From Supply Planning Services Can’t Be Taxed As Fees For Technical Services/Royalty : ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench ruled that receipt from supply planning services cannot be taxed as fees for technical services/royalty.
The Tribunal...