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Permanent Establishment Under DTAAs: Judicial Trends and Evolving Interpretations
In international tax, one of the most important and often debated concepts is Permanent Establishment, or PE. This determines whether a country has...
![Non-Resident Shareholders not entitled to Lower Tax Rates provided by DTAAs for Dividend Taxation, where DDT is Applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Non-Resident-Shareholders-Non-Resident-Shareholders-Lower-Tax-Rates-Tax-Rate-DTAAs-Dividend-Taxation-Taxation-DDT-ITAT-Lower-Tax-Rates-provided-by-DTAAs-Taxscan.jpg "Non-Resident Shareholders not entitled to Lower Tax Rates provided by DTAAs for Dividend Taxation, where DDT is Applicable: ITAT [Read Order]")
![Payment to Foreign Company for Utilization of Transponder Centered on a Satellite does not amount to Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Payment-Foreign-Company-Transponder-Satellite-Royalty-ITAT-Taxscan.jpeg "Payment to Foreign Company for Utilization of Transponder Centered on a Satellite does not amount to Royalty: ITAT [Read Order]")
