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Cross Border Tax Referencer (on PE, FTS, FIS & Royalties)

About the Author

R.S. Kadakia, B.Com, FCA, was a partner in M/s S. R. Batliboi & Associates, a member firm of Ernst & Young Global. He has written a number of books, including the following:
  • 'The Law and Practice of Tax Treaties: An Indian Perspective' (2008) published by CCH
  • 'Amalgamation of Companies’ (1994) published byTaxmann
  • 'Master Guide to Income-tax Act' (from 1991 to 2012) published by Taxmann

He was actively involved in conceptualising and creating CBTR. He was assisted by Bhaumik Goda, B.Com, ACA. He is in charge of updation of the product where he is assisted by Aditya Bhatt , BLS LLB, Advocate and Pooja Punjabi, ACA.

What it is

  • 1.1 The Referencer covers:
    • (a) Article 5 of the UN Model - Permanent Establishment
    • (b) Article 12 of the UN Model - Royalties
    • (c) Fees for technical services [including 'Fees for Included Services (in the India-US DTAA and other similarly worded DTAAs)]
  • 1.2 It covers literature available in the public domain such as
    • (a) Indian judicial decisions on DTAAs (including Protocols) and under domestic law which may be of relevance in interpreting DTAAs
    • (b) Memorandum of Understanding by India with some tax treaty partners
    • (c)   (i) OECD Commentary on Model Tax Convention (version 2010)
      • (ii) OECD Reports [eg. Issues arising under Article 5 (Permanent Establishment) of the Model Tax Convention]
      • (iii) OECD Revised Proposals [eg. Interpretation & Application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention (2012)]
    • (d) UN Model Tax Convention and its Commentary (version 2011)
    • (e) UK HMRC Manual on PEs / Beneficial Ownership
    • (f) India position vis-à-vis OECD Commentary / UN Commentary
  • 1.3 The Referencer primarily involves dividing the entire material into various appropriate topics ("documents"). This has been done taking the UN Model Convention as the base, except for subjects which do not have a provision in UN Model Convention (e.g. Fees for Included Services).
  • 1.4 Each document is divided into two sections, namely, content section and footnote section. The content section includes
    • (a) the principles/ratio/observations in the material referred to in 1.2 above, placed proposition wise in a concise, reader friendly manner for each topic / subtopic
    • (b) setting out difference in views, if any, as expressed by the authorities / sources referred to in 1.2 above and classifying the relevant material under caption "View 1" and "View 2"
    • (c) meanings of "key words"
    • (d) examples & illustrations (more than 750)
    • (e) key material and immaterial considerations with reference to a topic / sub topic
    • (f) material with conflicting observations / conclusions classified as "Contra" The contents are generally supported by footnotes, which contain:
      • (a) in case of judicial decisions, the name of Treaty partner, the Article number of relevant DTAA, fiscal year and relevant extract from the caselaw
      • (b) in case of commentaries (such as OECD commentary), the relevant portion of the commentary referred to in the contents section

Benefits / Features

  • Tips and answers to critical tax issues

    Make timely and informed decisions as all critical primary tax information is presented and searchable in a meaningful manner.

  • Highly relevant information

    Ignore pages of irrelevant content and information. Have a question or an issue and here is the means to find those answers.

  • Reduce risk

    This solution is developed by decoding various primary source information and caselaw, OECD, UK HMRC literature to provide comprehensive information to all relevant tax issues on the subject.

  • Stay ahead in the game and have an edge over others

    Retrieve up to date information for specific tax questions or keywords in no time with a few clicks.

  • Ease of access


• Mr. P. D. Desai, Chartered Accountant


• Mr. Nihal Dalvi, Advocate


• Mr. P. J. Pardiwalla, Senior Advocate


• CA Tarunkumar G. Singhal (Member of International Taxation Committees of BCAS and CTC)

• Mr. T. P. Ostwal, M/s. T. P. Ostwal & Associates


• Mr. Sushil Lakhani, Chartered Accountant

Some Subscribers

Some Subscribers

Who may use

  • • International tax practitioners in giving opinions / advice and handling day to day tax issues on PE / Royalties and FTS / FIS
  • • Tax counsels in representing their clients on international tax
  • • Multinational companies at pre transaction stage or facing compliance issues
  • • Income-tax authorities
  • • Tax heads of multinational companies outside India

Content Overview

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