Article 7 India-UAE DTAA — the law in short
What the courts have decided on section Article 7 India-UAE DTAA, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Hyatt International Southwest Asia Ltd v Addl DIT
Supreme CourtHelps department
We run an Indian hotel under a long management agreement but own no office here. Can the department say we have a permanent establishment?
Yes, on facts like these. A twenty-year agreement under which the foreign company appointed and supervised the general manager, set human resource and procurement policy, controlled pricing and marketing, and operated the hotel's bank accounts, performed through its own staff working from the hotel, made the hotel premises a fixed place of business under Article 5(1) of the India-UAE treaty. Exclusive or designated space is not required; what is required is that the premises be at the enterprise's disposal and that its business be carried on through them.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.