2 results for “capital gains”+ Permanent Establishmentclear
Sorted by relevance
established as capital acquisition, then; (a) the mode/nomenclature of payment in acquiring such capital asset, (b) the frequency of payment such as annual, term basis or onetime etc., and (c) the stage of discharge of payment towards viz; first instance/grant of licence or at the subsequent renewal all these factors in essence are immaterial. This is because, none of these