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X-WR-CALDESC:Events for SICC
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DTSTART:20210328T010000
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BEGIN:VEVENT
DTSTART;TZID=Europe/Zurich:20211027T130000
DTEND;TZID=Europe/Zurich:20211027T140000
DTSTAMP:20260429T164424
CREATED:20211025T090405Z
LAST-MODIFIED:20211025T090619Z
UID:6181-1635339600-1635343200@sicc.ch
SUMMARY:RECENT DEVELOPMENT IN THE DIVIDEND TAXATION REGIME IN INDIA
DESCRIPTION:Webinar on Recent developments in the Dividend Taxation regime in India: Significance for Swiss Investors \n \nDate: 27 October\, 2021\n \nTime: 04:30 pm to 05:30 pm IST  |  01: 00 pm to 02:00 pm CET\n \nRegistration link\n \nAs a significant overhaul of the Indian dividend taxation regime\, the classical withholding tax on dividends has replaced the erstwhile dividend distribution tax (DDT) with effect from 1 April 2020. This offers an opportunity for an Indian company to withhold taxes at the beneficial Tax Treaty rates while paying dividend to non-resident shareholders. While the India-Switzerland Tax Treaty prescribes a beneficial tax rate of 10 per cent for beneficial owners of dividends vis-à-vis the withholding tax rate of 20 per cent (plus applicable surcharge and cess) under Indian law\, the Most-Favored-Nation clause (MFN) in the Protocol paves the way for a further reduced rate of 5 per cent. Applicability of the reduced 5 per cent rate under the MFN clause has recently been supported by a favorable ruling by an Indian High Court. Recently\, the Swiss federal authorities have also issued a decree wherein it has supported the interpretation of MFN clause (i.e.\, 5 per cent tax rate) in the context of India – Switzerland tax treaty. In light of these developments\, we are pleased to invite you for a webinar organized along with KPMG on exploring the new opportunities especially in the context of the benefit under India – Switzerland tax treaty\, have discussion on potential group reorganizations\, beneficial ownership test and recouping the excess DDT paid on historic dividends.\n \nIt will also be followed by the Q&A session at the end of the webinar.\n \nWe look forward to your participation in the webinar!\n\n 
URL:https://sicc.ch/event/recent-development-in-the-dividend-taxation-regime-in-india/
LOCATION:Webinar\, India
CATEGORIES:SICC,Webinar
ATTACH;FMTTYPE=image/jpeg:https://sicc.ch/wp-content/uploads/2019/05/SICC-switzerland-india-flags.jpg
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