Question ID :
44419
241485
DTAA Applicability : We have received a service invoice from a company which is a resident of Germany. But the payment is required to be remitted to its bank account in UK. Which country DTAA we should refer? DTAA with Germany or DTAA with UK? Any notification/rules regarding this?
Posted by
Ajith Kumar K
on
Jan 28, 2023
Filed Under
DIRECT TAXES
Articles under DTAA always refers Residence of contracting states. There by , my view is to refer DTAA with Germany
Posted by
SAI RAM ADABALA on
Feb 02, 2023