
Introduction: A Global Business Dilemma Imagine you’re a business owner expanding globally. You engage a foreign company for vital services—perhaps cloud-based connectivity solutions or hiring an overseas sales agent. You make payments but don’t deduct Tax Deducted

The issue of tax residency and the benefits under Double Taxation Avoidance Agreements (DTAA) has been a topic of growing importance in the international tax arena, particularly in cases where multinational entities claim tax treaty benefits. One