Mastercard files writ, claims AAR misapplied PE-law; HC orders status quo

Oct 30,2018

Mastercard files writ petition before Delhi HC to challenge AAR ruling which held that it has a Fixed place PE, Service PE and Dependent agent PE in India under Article 5 of the India-Singapore DTAA in respect of the services with regard to use of a global network and infrastructure to process card payment transactions for Customers in India; Mastercard argues that AAR misapplied the law in coming to the conclusion that MIP (Mastercard Interface Processor) constit...

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