Tag Archive
India and ‘X’ Visas
The Frequently Asked Questions1 (FAQ) issued in October 2009 by India’s Ministry of Home Affairs (MHA) on business and employment visas had clarified that the family members of foreign nationals coming to India on a business visa or employment visa may be granted ‘X’ visas (i.e., the entry/dependent visa). »
India Court and Employer-Provided Interest-Free
In India, the Delhi High Court has held that the notional interest on an interest-free security deposit provided by the employer as per the terms of the lease in respect of company-leased accommodation provided to the employee should not be treated as a taxable perquisite in the hands of such employee. »
India’s Changes to Visa Rules
The Indian government has made sweeping changes to the employment, business, and tourist visa guidelines. Changes in business and employment visa guidelines have been introduced to safeguard the interests of the Indian labour force, whereas amendments in the tourist visa guidelines have been introduced mainly on concerns of internal security. »
India’s Visa Rules Undergo Modification
The Indian government, in recent months, has made sweeping changes to the employment, business, and tourist visa guidelines. The amendments to the employment and business visas are primarily triggered by the need to protect the interests of Indian workers; whereas, tourist visa guidelines have changed on concerns of internal security. »
India Court and PE Involving Secondees
In a recent case, the Mumbai Tribunal held that where the taxpayer has seconded its personnel to work under the direct control and supervision of the Indian company and was not providing any other service to the Indian company, it did not create a permanent establishment (PE) in India under article 5 of the... »
India: Hypo Tax Not Taxable as Salary Income
The Delhi High Court has held that in respect of an expatriate employee sent on secondment to India, the amount of hypothetical tax representing the difference between the tax liability in the home country of the expatriate and in India should not be added to the salary income of the expatriate taxable in India. »
India and Valuation Rules for Perquisites
In 2005, a new regulation relating to taxation of certain specified benefits as “fringe benefits” at the employer level was introduced in India. The Finance Act (No.2) of 2009 (approved in August 2009) had abolished Fringe Benefit Tax (FBT) with effect from 1 April 2009. As a consequence, it had restored the taxation... »
India Court and Taxing Home Country Social Security
Indian Court Decides Foreign National’s Home Country Social Security Not Taxable. This case involved a Japanese national who was working as a general manager with an Indian company. »
India Issues FAQs on Work-Related Visas
India’s Ministry of Home Affairs (MHA) has issued Frequently Asked Questions (FAQs) on work-related visas issued by India, clarifying the purpose, duration, and various scenarios under which Business Visas (BV) and Employment Visas (EV) may be granted to foreign nationals. »
Belgium: Social Security treaties with South Korea, Uruguay, India enter into force
This summer, three bilateral social security treaties concluded by Belgium enter into force with South Korea, Uruguay, India. »