Relevant aspects to be considered whether payment amounts to interest

October 12, 2016, 0 comments, on Article 11 - Interest under DTAA, Interest

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The following aspects are the one that should be considered by a person, who is analysing whether or not a particular payment is covered within the definition of Interest under various DTAA : –

  • Taxation of Interest under the Domestic Tax laws in India;
  • Scope of definition of Interest in select International tax Treaties, vis a vis the domestic tax laws;
  • When is interest said to accrue of arise in India ?
  • Concessional treatment of taxation of Interest in Source state;
  • Computation of tax on gross or net basis ?

 

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