cross border tax referencer (on pe, fts, fis and royalties)

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INTRODUCTION Check your past search activity. Search within search results to narrow down your search result Start a new search to find the desired information Store your selected documents into bookmark folder which can be viewed in future.

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Page 1: Cross Border Tax Referencer (on PE, FTS, FIS and Royalties)

INTRODUCTION

Check your past search activity.

Search within search resultsto narrow down your search result

Start a new search to findthe desired information

Store your selected documentsinto bookmark folder

which can be viewed in future.

Page 2: Cross Border Tax Referencer (on PE, FTS, FIS and Royalties)

(1) SEARCH BY QUESTIONS

Cont ...

Contains predefined relatedwords / phrases as well asthe exact words / phrases.

You can conduct search inthe entire Referencer

or selected article of DTAA

Parameters for selectingarticle, sub-article and

sub-sub-article.

In this section, questionshave been framed for theentire Referencer.Frame the questionin respect of which you arelooking for information &identify the keyword in it.

Type your identifiedkeyword in this text box

Page 3: Cross Border Tax Referencer (on PE, FTS, FIS and Royalties)

STEP 1 :

On introduction page, click on the 'SEARCH' menu

STEP 2 :

Frame the question in respect of which you are looking for information.

e.g. : What is the meaning of 'place of management' ?

STEP 3 :

Identify the keywords in the question, which could be used to conduct the search.

For this purpose, you could consider as keyword.

STEP 4 :

Type the identified keyword in text box

STEP 5 :

Press 'enter' or click on the 'Search' button.

'place of management'

IT IS NOT RECOMMENDED TO WRITE THE

FULL QUESTION IN THE ‘SEARCH BOX’.

SEARCH BY QUESTIONS - SEARCH METHOD

Cont ...

Page 4: Cross Border Tax Referencer (on PE, FTS, FIS and Royalties)

Questions based on identified keywordalong with total no. of questions found

Single click on any of the abovewill open the relevant document

STEP 6 :

- Scroll through the Questions found

and identify the relevant question.

In this case, Q. No. 01 is relevant.

- Once you have found the relevant

question, double click on it and the

DOCUMENT which contains the

material relevant will open.

PLEASE NOTE:

- If the results are too many, you may

click on “Refined Search” button.

- If you do not find any question, you

may click on ‘New Search’ to carry

out a new search.

(see the right hand side of bar on

the top of the screen)

Cont ...

SEARCH BY QUESTIONS - SEARCH METHOD

Page 5: Cross Border Tax Referencer (on PE, FTS, FIS and Royalties)

RELEVANT DOCUMENT BASED ON SEARCH BY QUESTION

The document title

Contains full list of questionsfor the searched word

The search parameters includingsearched word & question selected

Contains the searched wordhighlighted in red color.

Contains list of sub-headings,that is, para headings.

Search for any wordwithin a document.

Additional information relating tothe document you have opened.

Interface 1 displaysdocument heading with few lines.

Interface 2 displaysonly the document heading withsub-headings.

Page 6: Cross Border Tax Referencer (on PE, FTS, FIS and Royalties)

(2) SEARCH BY KEYWORD

This section is based onkeywords (word/phrase).Through this, the contentsof the entire Referencerare searched documentwise.This search may result inlarge no. of search result.Hence, it is always advisableto do Refined Searchafter initial search.

Keyword to begin a search

Contains predefined relatedwords / phrases as well asthe exact words / phrases.

You can conduct search inthe entire Referencer

or selected article of DTAA

Parameters for selectingarticle, sub-article and

sub-sub-article.

Conduct search in the full text ofthe Referencer OR only headings

Page 7: Cross Border Tax Referencer (on PE, FTS, FIS and Royalties)

(3) SEARCH BY INDEX

Parameters for selectingarticle, sub-article and

sub-sub-article.

This index containsall the headings ofentire Referencer