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Learn moreNetherlands bank taxed at higher corporate tax rate than that applicable to domestic company
The Calcutta High Court held that the taxation under the Income-tax Act, 1961 of a branch of a Netherlands bank at a higher corporate tax rate than that applicable to a domestic company is not prevented by the non-discrimination article of the India-Netherlands income tax treaty.
The case is: The Royal Bank of Scotland N.V. v. CIT
Read a May 2024 report prepared by the KPMG member firm in India
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