PASSIVE INCOME - Taxand

PASSIVE INCOME

PRESENTATION BY RAHUL CHARKHA

July 31, 2019

OUTLINE

1. Active vs Passive income 2. Dividends 3. Interest 4. Royalties

5. Concept of beneficial ownership

6. Attribution of taxing rights ? a synopsis

ACTIVE vs PASSIVE INCOME

ACTIVE vs PASSIVE INCOME

Capital employed Equity Debt

Permission to use assets Purchase with subsequent disposal

Activities Employment

Passive incomes Dividends Interest Royalties

Capital gains Active incomes Dependent personnel service

Professional service

Independent personnel service

ARTICLE 10 DIVIDENDS

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