Can I read Article 12 DTAA Singapore on EtoBox?

Article 12 DTAA Singapore by Soumen Jana is a document available to read on EtoBox.

What is Article 12 DTAA Singapore about?

The document discusses the Double Taxation Avoidance Agreement (DTAA) between India and Singapore, specifically Article 12 regarding royalties and fees for technical services (FTS). It concludes that the FTS provided by CAC to BAPL does not meet the conditions for taxability in India, except for a portion related to training, which the DCIT estimates at 30% of the contract value. The document emphasizes that the services are specific to Durgapur Airport and cannot be generalized or utilized for other projec

Author

Soumen Jana

Language

EN